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The Biggest Day's Work Commands the Biggest Pay

This is true of everything— including TYPEWRITING

Students who are trained in the skilled use of the

SELF STARTING REMINGTON

have a letter typing efficiency which cannot be attained in any other way. The explanation is simple. 'This automatic indenting mechanism cuts out all hand settings of the typewriter carriage and thus gives the typist more time to type.

The Self Starting Remington enables every typist who uses it to become a more productive worker and hence a bigger wage earner.

Remington Typewriter Company

( Incorporated )

NEW YORK and EVERYWHERE

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Challenge Shorthand

Two Down Directions

From the standpoint of speed and legibility the two down directions of Challenge Shorthand are incomparably superior to the three down directions of the Pitmanic systems; and this truth is universally recognized by shorthand writers.

Challenge Shorthand notes talk, because all the directions are always certain.

Learning Challenge W, CH, J, P, B, F, V, Y, the text of any Pitmanic system is practically the text of Challenge Shorthand, after you strike out the un- masterable jumbles incident to Pitmanic lengths, and I- and r-hooks, and two ways for I, r, sh; and, thus correcting, you save half the time of the student's course, and dissipate all the haze of the graduate's after life.

Challenge Shorthand Manual, $1.25; sample copy to teacher or school, 90 cents.

challenge: shorthand

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. _Two Down-Directions: Challenge Safety Appliance!

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omnon, though the Challenge 1 inclination to the left speed, and 100 percent in safety

Challenge ia 20 per cer

Copyright 1918, by

M. SCOUGALE. Weather*-- X. Te\as

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F.H. BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

FOR THIS YEAR

you can dispense with all anxiety as to what commercial texts you should use. The books published by this firm are known wherever commercial subjects are taught. They are known to be reliable, teachable, and in fact, standard. When you use them you are on safe ground. To say that you teach these books is to establish the worth of your course.

LET US SUGGEST FOR THIS YEAR Lyons' Bookkeeping New Business Speller

Burgess' Commercial Law Smith's Arithmetic of Business

Modern Business English Van Sant Manual of Shorthand

For bookkeeping courses we publish also many intermediate and advanced sets including Wholesale Accounting, Modern Corporation Accounting, Banking and Bank Accounting, etc. For the Shorthand department our Van Sant Manual of Shorthand is supported by a strong line of readers and reference books.

Let us furnish your commercial texts for next year. We publish at least one good text for every subject commonly taught in commercial courses. Address

623 S. Wabash Ave. CHICAGO

LYONS & CARNAHAN

131 East 23d Street NEW YORK

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To Meet Any Condition in Any School

Ellis Industrial Bookkeeping

/ Recently Published )

Ellis Tablet Method of Teaching Bookkeeping

The Continued Trial Balance Spi cial Column Journal Special Column Cash Book Cash - Journal Modern Forms of Trading Profit and Loss, and Financial Statements Journal Entry Closing The Perpetual Inventory Co i-rolling Accounts Divided Merchandise, and Expense Accounts

Please let us send more specific information

ELLIS PUBLISHING COMPANY

Baltle Creek. Michigan

■■■■'•-• i i.jS " -Ifi i'i ■• 15! ' r ":". .'...'.. .1 -I ..I" in :-;

Expert Shorthand 1 raining

Gregg School maintains special de- partments giving intensive training preparatory to court reporting, Civil Service work, or any other positions requiring a high degree of skill and accuracy. These courses are im- mensely helpful to stenographers who desire to increase their effi- ciency.

Two Remington Accuracy winners were developed in our typewriting department in 19IS. Mr. Eli Gans won in the January tests, and in June, Mr. Leslie Lincoln wrote seventy-eight net words a minute without an error, thereby exceeding all previous records in these tests by six words a minute.

Classes for beginning students in shorthand open every week. Progress is individual.

Write today for more particulars.

GREGG SCHOOL,

6 N. Michigan Ave.

CHICAGO, ILL.

Now Ready.

THE TYPIST

A Course of Lessons in the Proper Fingering

and the Efficient Manipulation

of the Typewriter

together with

A Collection of Graded Matter Suitable for Practise in the Application of the Art of Typing to Commercial, Profes- sional, and Private Uses.

By J. E. FULLER.

Designed for Self-instruction and for use in Schools. Adapted to Standard Shift-key Machines.

IN SIX SECTIONS

I. Introduction. Keyboards. Fingering. Machine Study. Manipulation, etc.

II. Business Letters. Introduction; Model forms; Problems; Envelopes. Model forms. —Exer- cises.—Systematic Review.

III. Legal Forms. Introduction; Models; Prob- lems; Systematic Review.

IV. Tabulating. Introduction; Billing; Model Forms; Problems; Systematic Review. V. Miscellaneous Forms. —Reviews. VI. Literary Selections for Practise.

The following salient features characterize the work.

1. The series of short, intensive, progressive drills for key- board-mastery and finger training that will compel the learner to concentrate his attention and keep his eyes on the copy.

2. A teaching plan that will train the learner to be first a Studi ill of models, next a good copyist, and finally a thinker who can apply his knowledge. See the series of model forms followed by appropriate problems in the various sections.

3. A collection of correlated practise-matter sufficient in quan- tity and suitable in kind to meet the requirements of long terms and complete courses; yet, because i,f its arrangement, adaptable to the needs of schools in which the course must be abridged. The work is presented in sections that are divided into short lessons, and in most instances the lessors are in turn subdivided into two or more exercises. This plan is encouraging to the learner, especially in schools where the typing periods are necessarily short.

Cloth, 141 pages. Oblong 4to. S1.25

N. B. A single copy will be mailed to any teacher typewriting or school officer, postpaid, for sixty cents.

PUBLISHT BY

THE PHONOGRAPHIC INSTITUTE COMPANY,

CINCINNATI. OHIO

Benn Pitman. Founder Jerome B. Howard. President

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SPECIAL OFFER.

Anyone interested in penmanship should have a copy each of the following books:

ZANER METHOD MANUAL 144

A complete, thorough and up-to-date text on plain business writing. Contains complete instruction with each copy. For use in business colleges, high schools, or by home students. Price, 25 cents, post- paid, i Special price in quantities. )

LESSONS IN ORNAMENTAL PENMANSHIP

An instructor for those who wish to master orna- mental writing. The work covers the ground very thoroughly. Undoubtedly the best work published on ornamental penmanship. Price, $1.00, postpaid.

ZANERIAN MANUAL OF ALPHABETS AND ENGROSSING

This is our latest and best book on engrossing. It was recently revised, enlarged and improved, and in former editions was known as New Zanerian Alpha- bets. It contains one-third more material than in the old book, as well as many full-page specimens of resolutions, diplomas, etc. The one indispensable book for all engrossing artists and for all who wish to learn engrossing or lettering. Price, $2.00, postpaid. Our special offer for the three books, if ordered at one time, is $2.70, postpaid; a saving to you of 30c. By purchasing these three books you will have one of the best works to be obtained on business writing, one of the best on ornamental writing, and one of the best on lettering and engrossing - three good books that form a small penmanship library themselves.

ZANER & BLOSER CO., Publishers, COLUMBUS, OHIO

FACTORY COST

ACCOUNTING

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man who makes ready for advancement. The renumeration for these splendid ap- pointments is excellent and well worthy of the time spent in preparation for same.

Our course in cost accounting is thorough and specially adapted to prepare men either for government appointments as expert cost account- ants or for factory cost work.

Other courses include Accountancy, Auditing. Practical Accounting. Business Law and Book- keeping.

Send for catalog. No solicitors employed. Prompt, personal attention of R. J. Bennett

R. J. BENNETT, C. P. A.

1425 Arch Street.

Philadelphia, Pa.

Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil.

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of '•Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

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Efficiency and Economy

in Handwriting Instruction and Practice are embodied in the use of

Zaner Method Writing Manual 144

OR

Zaner Method Writing Complete Compendium

for use in Commercial and High Schools. Either of these books may be im- printed for a small additional amount. -By having the name of your school appear on the front cover, the book would not only serve as an excellent pen- manship text, but also as good advertising. Price 25c each, postpaid. Lib- eral discount in quantities.

Zaner & Bloser Company

Penmanship Publishers Columbus, Ohio

T^\^/f"fc Tt{^\f~\l<r C THAT SHOULD BE READ BY EVERY PRIVATE BUSI- I VVU D^LIlXO NESS SCHOOL PRORIETOR, SOLICITOR AND TEACHER

The Art of Business College Soliciting Scientific Business College Soliciting

By Wm. G. Haupt is a pocket-size, eighty-nine By Martin D. Zimmerman is a book of one hun-

page, cloth-bound volume which, in unusually dred and thirty-eight pages, well-printed, bound

clear and terse terms, instructs the reader how to in cloth, the purpose of which is to make the

become a successful business college solicitor. soliciting of students for private business schools

The author has devoted more than twenty years more profitable and successful.

to commercial school soliciting and presents in One chapter entitled "Seventy-five Things to be

this volume the result of his successful exper- Thought of in Preparing a Selling Talk" is alone

ience. worth more than the price of the book to any

T , , .. . .. one soliciting for or writing advertising matter

In one chapter he states that there is no more for businefs sch0ol

honorable calling He is ready to cite many Tru;h ig Power Tod salesmen are picked

cases where he has induced young persons to ^ h utmQst car£ £ int . uken intQ

qualify in commercial subjects to their great bet- consideration. So, too, Business College presi-

terment financially and socially. dents ar£ demanding alert> well-appearing, pro-

The author believes that the business college gressive solicitors. Solicitors with truthful, in-

teacher who knows thoroughly the work of the teresting stories to tell, and who know how to

school and the value of a commercial education, tell them. Such men, and a still larger class hop-

and of what it consists, is especially qualified to ;ng to become such, are finding many helpful sug-

solicit effectively. gestions in the above book.

It matters not whether you are a proprietor, The book is the result of considerable experience,

teacher or solicitor, you will find this book full both as a teacher and solicitor, combined with a

of sane and stimulating suggestions. Slip the thorough and comprehensive study of Business

book into your pocket, read a chapter when you Psychology and Salesmanship,

find the time, and before you have finished you This may be your last opportunity to secure a

will enthusiastically thank us for bringing it to copy of the book, as the supply is limited. Price,

your attention. Price, postpaid, $2.00. postpaid, $2.00.

If you order both at one time, the two books will be sent postpaid for but $3.00.

These two books will teach you how to apply the most advanced ideas of modern salesmanship to commercial college soliciting.

Commercial teachers who wish to devote part time to healthful outdoor soliciting, either during the summer months or during the entire year, will find these books of great value.

THE BUSINESS COLLEGE PUBLISHING CO., 118 North High Street, Columbus, Ohio

^ &&38u4/tuM&&u**&r $>

Allies

THE pressure of demand today is for an intensive steno- graphic training that yields maximum results in the min- imum time. The wise school man knows that the quality of the entire stenographic course must not be sacrificed to meet present day abnormal demand that high quality must be main- tained at all costs.

With Gregg Shorthand, Rational Typewriting, and Office Training- allies that co-operate in making the shorthand course complete both speeding up in production and maintainance of quality can be secured.

Gregg Shorthand Manual

Gregg Shorthand is taught exclusively in 75 per cent of the high schools of the country teaching shorthand, and is taught in more than 85 per cent of the private business schools. It is easy to learn, to write, and to read. In combined speed and legibility it out-distances all other systems. The text-book of the system is organized on a plan which makes it possible effectively to combine theory with practice. Students thus develop writing ability along with theory. 176 pages, illustrated, $1.50.

Rational Typewriting

is more widely used than any other text-book on the subject. It carries the student along the line of the least resistance. Mastery of the finger board technique is acquired quickly and thoroughly through scientific finger exercises. Accuracy, speed and correct form are developed through tested studies. Rational typewriting is the only typewriting text that cultivates the student's initiative and constructive ability. It is printed in three editions:

Revised Edition: An extended course designed for the use of high schools and private business schools. 186 pages bound in brown cloth. $1.00. Single Keyboard Edition: Adapted for use in both high schools and private business schools. 104 pages bound in green cloth, $1.00. Medal of Honor Edition: A short, intensive course admirably adapted for use i in grey cloth, 75 t

Medal oi nonor coition: A snort, intensive course auiiiimuiy highly specialized business schools and evening schools. 96 pages, bound nts.

Office Training for Stenographers

introduces the student to practical business problems, and puts the finish- ing touches on his stenographic course. It covers the office activities and information that the business man has in mind when he asks for an experienced stenographer. Designed for introduction in the advanced department, it co-ordinates perfectly with the advanced shorthand and typewriting work. An exercise book providing blanks, letterheads, bill- heads, checks, and various other business papers accompanies it.

Our series of books designed for the complete steno- graphic course is used in thousands of schools, with a resulting increase in general efficiency.

Let us give you more complete information about in- troducing the complete series.

THE GREGG PUBLISHING COMPANY

San Francisco

Chicago

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NOW READY

Pitman's Shorthand Rapid Course

A Complete Course in Twenty Short Lessons

<I The object of this book is to provide a sim- ple and rapid course of instruction for those persons who wish to acquire the ability to write shorthand within a very short period and mainly for business purposes.

CJ There are only twenty short lessons,

expressed in simple, brief language, with- out redundancy, and with a proper regard for, and appreciation of, the learner's in- telligence and common sense.

<I The principles are introduced in an entire- ly new order and with certain groupings that have never previously been adopt- ed. The learner is enabled to write sepa- rate words in the first lesson, and he is introduced to sentence writing in the third.

<I The whole of the explanatory matter, with the essential exercises illustrating this

is contained in 98 pages. There is, however, an appendix with a generous supply of additional reading matter and writing exercises.

<J The principal of word building is ap- plied throughout the book, so that the learner greatly extends his shorthand vo- cabulary with each succeeding lesson and without conscious effort.

•I Position writing is introduced with the first lesson, the halving principle in the fourth lesson, and Phraseography with the diphthongs.

(J The exercises partake largely of the nature of business correspondence, and com- mercial phraseology is frequently employ- ed in other exercises.

Each lesson concludes with a very brief restatement of the rules explained in the lesson.

WHAT TEACHERS SAY

"I wish to tell you what a splendid book I have found Pitman's 'Shorthand Rapid Course.' It is the best text that I have yet seen in Pitmanic shorthand. I have much pleasure to report that my results in one term are better than I usually attain with the 'Course' in two terms. I think that word building principle so completely used in this textbook makes the study from it very simple. The omission of exceptional words and the carefully selected vocabulary makes it the proper work to use where the time is limited." -Charles L. Frank, Teacher of Isaac Pitman Shorthand, New York Univer- sity, and Washington Irving High School, New York.

"We began using the 'Rapid Course' last September in our Evening School and have had splendid results. Although our enrollment has been much above any previous year, we have been able, with the aid of this book, to hold the attention of our students more easily and find that they are much better able to accept positions than those of former years." B. R. Thomas, Thomas School of Stenography, South Bend, Ind.

"I wish to acknowledge receipt of 'Pitman's Shorthand Rapid Course' and teacher's Key to same. This new compilation of the principles of the Isaac Pitman system in twenty lessons interests me very much indeed, as it will give the teachers an opportunity to complete the theory work in a much shorter time than heretofore. In this book the teacher is allowed much leeway to make the work as extensive and intensive as is advisable by the use of supplementary exercises. I shall avail myself of the use of the book in connection with my work at the Washington Heights Evening High School at the earliest opportunity." Benjamin Frumberg, Boy's High School, Brooklyn, N. Y.

"I want to take this opportunity to tell you my opinion of your 'RAPID COURSE.' There is but one word that can express what I think of the little book, and that is 'wonderful.* The things that struck me immediately as most valuable fea- tures of the book were the attractive size of the print and the list of supplementary words and letters in the back of the book. I think this work will take teachers and pupils by storm." Louis Brand. Teacher of Isaac Pitman Shorthand, Morris High School, New York.

"I have just had ai 'Shorthand Rapid Cours carefully from cover to shorthand textbook I ha to me most favorably

opportunity of examining Pitman's .' and having gone through the book over I find it to be the most practical e ever seen. The points which appeal re the following: 1. Beautiful text and letter press work, every outline being perfectly engraved from beginning to end. 2. The novel and practical arrange- ment of the principles, bringing those most easily learned into close juxtaposition, and at the same time preserving their logical sequence. 3. Marvelous condensation, the principle of the entire system lucidly explained and illustrated within one hundred pages. 4. A most useful appendix, containing addi- tional exercises, together with a list of useful phraseograms, also all the grammalogs and contractions arranged alphabeti- cally and phonetically. The Additional Exercises impress me as being particularly valuable, not only to teachers who desire to give to pupils in the regular course additional illustrative work, but useful also for tests and for teachers using other Isaac Pitman textbooks." W. L. Mason, Polytechnic High School, Santa Monica, Cat.

Cloth, gilt lettering, 198 pages, $1.50 Teachers' Examination Copy, postpaid, $1.00. Mention School

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

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VOLUME XXIV

COLUMBUS, OHIO, SEPTEMBER, 1918

NUMBER I

The BUSINESS EDUCATOR

Entered at Columbus, O., Post Office as 2nd Class Matter

C. P. Zaner, ----- Editor E. W. Blosee. - - Business Manager Zaxf.k& Blosek. Publishers and Owners

Published monthly (except July and August) 118 N. High St., Columbus, O.. as follows: Teachers' Professional Edition, $1.00 a year. Students' Penmanship Edition. 75 cents a yeat (Foreign subscriptions 20 cents extra; Canad ian subscriptions 10 cents extra).

Remittances should be made by Money Ordet or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of which are de/oted to Accounting, Finance, Mathe- matics, English, Law, Typewriting, Advertis ing, Conventions, etc., and Departments spec- ially suited to the needs of teachers, principals and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer- cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship. Engrossing, Pen Art, and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro- gressive and practical interests of Business Education and Penmanship. It purposes to inspire and instruct both pupil and teacher, nterests of those engaged vate as well as in public lercial education.

and to furth( in the work, institutions o

many

If you change your jtify us promptly (in vance. if possible), and be careful to give old as well as the new address. We 1( journals each issue through negligenc part of subscribers. Postmasters are not al lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription al! right. If you do not receive your journal by the 10th of each month, please nctify us.

Advertising Rates furnished upon applica- >n. The Business Ei.l-cator is purchased and read by the most intelligent and well-to-do among those interested in business education and penmanship in the United States, Canada, r-ngland, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart- ents of High and Normal Schools and Col- leges, as well as among office workers, home ptudents, etc.

I Rates to Teachers, Agents, and Club Raisers pent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

NATIONAL COMMERCIAL TEACHERS' FEDERATION Office of the General Secretary

Kenosha, Wis., July 15, 1918. DISASTROUS PRIVATE SCHOOL LEGISLATION PENDING

It has been brought to my attention that Mr. Joseph J. Klein, a public accountant of New York City, has suggested a clause in the Revenue Meas- ure now before Congress which reads as follows:

™~A TAX ON THE TUITION FEES OF PRIVATE SCHOOLS, OF FROM 10% TO 25%, NOT INCLUDING UNIVERSITIES AND COL- LEGES."

I need not remind you that if this becomes a law, it will mean the death of 90% of the business schools. If even the minimum tax here suggested be imposed the private schools surely could not carry this extra burden added to the load under which they are operating now.

I recommend that you write every one of your representatives in Con- gress today, putting the matter plainly and forcefully before them. Yours truly.

OTIS L. TRENARY.

Every school proprietor should write a letter of t "ii Ways and Means, and also to their Representat likely that the bill will pass, silence might be constn that it would effectively reduce the efficiency so much needed in the conduct of all business. Efficiency is as neces

Ch

the front. And

bus

hools has accomplished s, for they hav

of the Committee While it is not It seems pro German in government itself, as well farm or at

much to meet the emergencies of ind are training young women for -[Editor.] .

SCI]* iifiiuriranir Crwtr

believe in the <«'mtco Stales of. ', (mcr'ica as a 1 --ovc rnment of the people, by, the people, fbr thc people; whose just powers arc ocrivob . (trem the consent* of ffic a-ovcrnco; a fecfttberacu in a republic; a sovereign nation of many,. sovereign states-, a pci-fcct <l£ruon. one an> inseparable tstaBCis&cb upon the principles of frecoenn, c^uafitu,;. justice ano humanity, for which /American patriots ^acrifice^ tfieir fives ano fortunes.

therefore, befieve it is mv, tutu, tc my, countru, to fovc it to support its constitution, to obey its laws, to respect its ffaa, aiio to ocfeno it against aff enemies.

r

By G. E. Van Buskirk, Newark, N. J.

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Developemental Practice

IN

Rapid Movement Writing

By

Columbus, Ohio

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FOREWORD

This course is designed to develop a practical, serviceable handwriting that combines economy in recogni- tion and fluency in reproduction.

Letter formation should be simple, essentially consistent, and pleasingly legible.

Movement «or mode of execution should embody gracefulness, freeness, ease and rapidity. Sluggish, labored effort and accuracy in letter construc- tion is one extremity to be avoided. Excessive, spasmodic, uncontrolled movements, always productive of scribbling, is the other objectionable tendency.

Efficiency in written expression is dependent, therefore; upon clarity in reading qualities in conjunction with facility of production.

Health Posture

Health-promoting physical condi- tions, efficient and effective mechani- cal adjustments are indispensable to progress and achievement in a prac- tical handwriting.

Healthful body posture is vital to life, and essential to skill in perform- ance of the writing act.

One cannot well afford to do else than to develop to the maximum his physical vigor and health, to direct and conserve nervous and muscular energy, to promote normal growth, development and exercise of the great functions of circulation, respiration, digestion, etc.

Attention! Resolve to get the posi- tion habit and keep it. It is an in- estimable possession which is in truth worth more than the acquisition of good handwriting behavior.

"Keep your mind on your back," if you would cultivate "backbone" rather than "wishbone."

Throw the shoulders back. Incline the spine in forward carriage from the hips only. Place the feet flat on the floor in a comfortable position and separate somewhat in order to reinforce and support the body.

Both elbows should be kept apart from the body and extend slightly off the edge of the desk. In this rest- ing position of the arms, the shoul- ders will be kept even or square, the trunk steadied and pressure mini- mized on the writing arm. The head should be held in line with the back and inclined slightly forward to aid focal adjustment. This position safe-

guards health and vision and pro- motes conditions of efficiency for the writing action.

Mechanical Adjustments

Efficiency of position as concerns the "running parts," and the arrange- ment of all materials effecting the op- eration of the writing mechanism is necessary and should receive careful and continued attention during the developmental process. Habit forma- tion requires willed direction and repetition.

Sit facing the desk squarely with both arms resting full weight in a re- laxed manner on the muscular en- largements forward of the elbows. The clothing should be loose about the arms.

The writing hand should rest, bal- ance and glide upon the little finger or upon the nails of the ring and little fingers. Curve all fingers inward, hand half closed with fingers touch- ing. The side of the hand and wrist should be held free of the paper. Al- ways keep the hand standing up on the fingers.

The thumb contact on the holder should be located back of the first finger opposite the first joint.

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The holder should not fall into the "hollow" between the thumb and first finger, but should be kept up in the hand, crossing the first finger prefer- ably forward of the large knuckle. See illustrations.

The holder should be held between the thumb and second finger with the first finger resting on top.

The pen should touch the paper lightly and consequently the holder should be held loosely. Do not try to pinch the writing out of the pen.

The angle of the paper and its ad- justment materially affects style and slant of the writing as well as the method of producing it. The paper should be held and adjusted so that the least resistence will be offered in gliding the hand and pen along the line of writing, and at the same time facilitate the reading and visual guid- ance and remove the temptation to "sight at the writing" in tipping or turning the head to one side. The down strokes in the writing should be in the direction of the center of the body, "toward the nose," or on the line of vision. See illustrations.

The left hand should hold and ad- just the paper under the writing ma- chine much the same as cloth is ad- justed tinder a sewing machine. Es- pecial care must be exercised that the paper is shifted upward and not the

writing arm drawn downward and off the desk as the writing progresses toward the bottom of the page.

The blotter, if used, should be held by the left hand, about an inch below and parallel to the line of writing.

When seated the desk or table in height should be about on a line with the top of the forearms when the arms hang at the side of the body bent akimbo or at right angles. Me- chanical conditions must be correct or manual excellence is an impossibility when it comes to evolving rapid movement writing.

Selection of Materials

The positive influence of good writ- ing materials serve to encourage, in- spire and promote improvement. F'aper with a smooth, firm, unglazed

writing surface with clearly ruled lines is recommended as the best for practice purposes. The standard ¥%" ruling is preferable. However, the J4" rule is good for commercial work when writing should be reduced to conform to the condensed ruling in / day books, ledgers, journals, etc.

The best pen for general use is one of medium flexibility, not too coarse ro stiff, or too fine. The "Zanerian Standard" is a good pen for general use. Stubs or fountain pens are un- satisfactory for practice and should not be used.

An all-wood straight holder, that fits the hand is best. The Zaner Method Holder feels good in the hand, and is my favorite style, how- ever the "cork tip" is satisfactory.

Ink should be free-flowing and either black or "blue-black" in color. Fountain pen fluid that dries black is good. I frequently use Zanerian India Ink diluted with three or four parts water or Higgin's Eternal undiluted. Much discouragement arises from inks improperly mixed or cared for.

A pen wiper or sponge bowl is a necessary accessory. A pen will give three or four times as much service if cleaned after use. Corrosion retards free flowing of ink and destroys the flexibilitv of the nibs.

DEVELOPMENTAL DRILLS. Plate 1.

Exercise 1 is the so-called "direct" compact oval as shown by direction of arrow. Practice it two spaces in height at the rate of from 180-200 revolutions in a minute. Count lightly and briskly: 1-2-3-4-5-6-7-8-9-10-1-2-3, etc. 20 then 30, etc., to 100 for each quarter section without pausing. Maintain the oval shape; do not produce circles. Keep the lines close together like thread on a spool, and make the down strokes as light as the up strokes. Roll the arm easily on the muscle near the elbow, keep the hand and wrist raised, glide the third and little fingers freely corresponding to the motions of the pen.

Exercise 2 is the straight line or push and pull exercise two spaces tall. The downward and upward motions should be on the line of vision. The arm acts diagonally on the muscle in and out the sleeve. Angle of paper and slant is best established by this exercise, therefore, watch slant and direction of motion. Pause to examine error then practice to improve. Keep your mind on the point of the pen. Cultivate a light touch of the pen to the paper. See suggestions exercise 1 for counting, etc.

Exercises 3 and 4. Study size, slant and direction of motion. Make 100 revolutions or down strokes to each quarter section similar to Exercises 1 and 2 in about l/i minute. This exercise may also be made to extend entirely across the page. Aim to master these fundamental movements. Alternate Exercises 3 and 4 on the same line or on consecutive lines. Keep an even tone of line throughout free from blots and blurs or wide, open spaces. Re- member correct position is essential to progress. Count sometimes: light-light-light; roll-roll-roll; pull-pull-pull; quick-quick-quick.

Exercise 5 is the so-called indirect compact oval. It may be made two spaces high at first similar to Exercise 1 in appearance. Xote the direction of movement as shown by the arrow. This drill is valuable in cultivating the over motions and overcoming awkwardness. Keep correct proportion and slant of oval from beginning to end. This xeercise may properly precede capitals P, B and R or O and others.

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Contributions in

Business and Social Writing

G. D. GRISET

Evanston, Illinois, Township High School

Train Your Hand if You Would Possess a Good Handwriting. Head and Hand Must Co-operate.

LESSON No. 6

Limber up your arm on the indirect oval and compound curve exercises. Then study the letter forms care- fully before beginning to practice. Time spent studying a letter is well spent, but time spent practicing without previous study, is time thrown away.

Plate 1. Two-fifths of the Z are below the base line, while three-fifths are above. Notice in what direction the little oval at the base line slants. Also observe carefully what parts of the letter touch the base line, and how far apart these parts are. The finishing stroke doesn't touch the body of the letter.

Practice four lines of each exercise.

Plate 2. The Q and Z begin alike. Compare the loop of the Q (on the base line) with that of the Z. The base line loop of the Q is a horizontal loop about 3 times as long as thick.

The Q finishes with a compound curve. It will pay you to learn to finish the Q one-third of its height above the base line.

Plate 3. As the T and F are alike, they are given on the same plate. The beginning stroke may be either straight or slightly curved, and should be one-half as long as the T is high.

The down stroke is a graceful compound curve. Curve it to beat the band! Practice four lines of each exercise.

Plate 4. If you curve the beginning stroke enough you'll have but little trouble with the compound curved down stroke. The crossing should be a little below the middle not above it. Compare the width of the upper with that of the lower part.

The second style (with the connecting stroke) is more practical, as it saves pen lifting.

Plate 5. Study this difficult letter critically, and save mis-spent effort. The upper oval should be a little belov the top, and should slant as the L slants.

The down stroke is a decided compound curve. Study it carefully.

The lower loop is similar to the same loop on the Q. It is horizontal, and about one-third as thick as long.

Learn to finish the L one-third of its height above the base line.

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Plate 6. The main part of the q is an a. Make the oval, in the "a" part, long and slender. Notice the i in the q.

The lower loop extends below the base line two-thirds of the q's length. Practice four lines of each exercise. Don't play. Make every effort count.

Plate 7. Study the copy. Two-fifths of the f exten 1 below the base line, and three-fifths go above it.

Every well made f contains an i.

Don't imagine that it is a capital offense to use a little finger movement in co-operation with arm movement in making f's. All good penmen whose movement I have observed use some finger movement in making loop letters, especially on the upper loop letters 1, b, k, h, and f.

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EDITOR'S PAGE

PENMANSHIP EDITION

Our Policy: Better Writing Through Improved Teaching and Methods. Form with Freedom from the Start.

CRAGIN AND THE RED CROSS Cragin, whose heart is human as well as humanitarian, has written a ripping, heart-gripping story of Clara Barton and the Red Cross, which should l)c read by every American who admires heroism and who loves service. For the story of Miss Bar- ton and the Red Cross involves both. Part One appears in this number and begins right in the midst of things, in the shot and shell and blood and smoke at Antietem, bloodiest battle of the Civil War. In the October number lie has taken up the personal early story of Miss Barton and tells how s'he came to know about the Red Cross, when she herself was in near-need of its service. In Novem- ber, Mr. Cragin tells in his pictur- esque way of the Red Cross work in times of peace, and finally of the ap- pearance of this "seventy-seven year old girl" on the battlefield of the Spanish-American war.

Surely Cragin has done more than his "bit" in this story of three wars and a woman, to entertain, to in- struct, to arouse, and to appreciate the worth and work of Miss Barton and the Red Cross.

EDUCATIONAL MEASURE- MENTS

To estimate correctly the value of one's teaching, some think more than a complacent conscience or apprecia- tive pupil or a satisfied employer are necessary. One needs to know that he has succeeded beyond the demands of necessity, or he will ever be a slave to the task-master of necessity.

Measurements are devices designed to inform one as to his status. Meas- urements encourage comparison, and comparison leads to knowledge of conditions. Thus measurements are designed to lead to definite knowledge of forces and facts.

Moreover, measurements, rightly conceived and executed, help one to

define the beginning, the transition, and the end or goal.

In handwriting, measurements are being taken, and more will be taken, in order to discover the best, even the best possible. Instead of com- bating them, as some have foolishly done, it is hetter to acquaint one's self with them and to make use of them.

\\ ' shall have more to say and to present along this line in a later num- ber of the B E

SAWYER OF GLENDALE SAYS:

Glendale Union High School, Glendale, California.

May 31, 1918. i ientlemen:

Enclosed find check for $13.50 to cover charges of preparing Zaner Cer- tificates of Proficiency for twenty- seven students, whose names are en- closed herein. Another group will follow.

It may be of interest to you to know that the demand for penman- ship in G. U. H. S. has shown a very satisfactory increase during the last two years, since California adopted the Zaner Method. We want to see the work go on with ever increasing enthusiasm.

Since submitting specimens last year I have been promoted to the Headship of the Commercial Depart- ment. Truly yours,

G. F. SAWYER.

[Mr. Sawyer's work has led to his promotion as well as to the improve- ment of the handwriting of his pupils. He writes a good hand and knows the commercial value of penmanship. Editor.]

The Business Journal

OF NEW YORK CITY

Formerly the Penmans' Art Journal

the oldest and for many years the foremost journal of its kind, transferred in August. 1916. its good will and subscriptions to

The Business Educator

COLUMBUS, OHIO

The merging of the two magazines makes The Business Educator the most influential periodical of its kind published today. It is the aim of the publishers to make of it a positive factor in the betterment of business education.

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HELP!

To keep aloft the commercial edu- cational torch during the days of war and consequent legislation that is more than doubling the cost of mail- ing and publishing the Business Edu- cator, we need the support of all who believe in the spirit of efficiency of commercial education.

Therefore we need subscriptions, advertising, and contributions. More than ever, we need timely items of news and knowledge relating to our profession and work. We are endeav- oring- to make each number worth the price of a yearly subscription. Help us to issue a ten-hundred-percent- journal by giving ten times in value the amount charged. And you can help us to make it a reality by all working as unselfishly as the boys "over there." Less than that we have no moral right to be content with, nor have vou.

PARTIAL CONTENTS

Of the Professional Edition of

this Number of the Business

Educator

Editorials.

Mental Meanderings. Carl Mar- shall, Battle Creek, Mich

Part Three of the Official Re- port of the Chicago Conven- tion of the N. C. T. Federa- tion.

Vocational Educational Confer- ence. M. H. Lockyear. Evansville, Ind.

Bookkeeping Viewpoints. W. A. Sheaffer, Milwaukee.

Private School Ideals. Dr. J.

S. Dickey, Bowling Green, By.

Status of Business English. H. A. Hagar. New York.

Training for Civil Service. Clara

La Tourette McDaniel, Cedar Rapids, Iowa.

Biography. G. A. Hawkins, Ra- cine, Wis.

Obituary. G. W. Brown.

Book Reviews.

A Memorial.

The Business Letter. The Goodrich Rubber Company.

Salesmanship. Thos. E. Cup- per, Bingen, Ga.

News Notes and Notices.

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EDITOR'S PAGE

PROFESSIONAL EDITION

A Forum for the Expression of Convictions and Opinions Re- lating to Commercial Education

TAX ON EDUCATION

A bill has been introduced in Con- gress proposing a tax on tuition in private schools, universities and col- leges being exempted.

If this bill goes into effect it will be a serious blow to practical education such as has made possible the effi- ciency demanded by 'the government itself in the organization and conduct of its correspondence, accounting, and clerical work, to say nothing of its executive and organization depart- ments. Without stenographers and bookkeepers where would the govern- ment be "at" today, and what have the colleges and universities done to supply them?

A tax on tuition will mean, can mean but one thing, a tax on those who desire an education whereby they can serve efficiently and abundantly. Private commercial schools are pros- pering but not profiteering, and as a consequence they are being taxed as they doubtless desire and deserve, but a tax on tuition must be paid by the one paying the tuition rather thar, ,iy the one to whom tuition is paid precisely as by theater patrons.

We can conceive of nothing that would please the Hun more than to put a quietus upon the education or Voting America! Will an Educator- President stand for it? Tax profits. not tuition. Tax the institutions that teach German and other foreign lan- guages and neglect English and writ- ing (construction of sentences, and punctuation, and penmanship), but spare the business college, the most American educational institution in America. Spare the institution that opened the door to opportunity to thousands of Civil War soldiers who had neither the money nor the so- called culture demanded by the col- leges and universities that are pro- posed to be exempted. Spare the in- stitutions that will spell salvation to> thousands of returning soldiers to- morrow, either maimed or unharmed, who will seek instruction and inspira- tion therein the private commercial schools!

Instead of a tax. there should be a bounty granted by the government to all who teach efficiency and service.

of this board. It is the intention of the board to use established schools for this purpose, in so far as it may be possible. Care is to be taken in placing those who desire a business education in institutions that have a reputation for doing thorough work in their respective lines.

The Government is to pay the tui- tion for all soldiers sent to these schools at the regular rates charged for instruction.

Complete plans in regard to all of the details touching this phase of training are not yet perfected, but the conference was pronounced by all present as an important step in ac- quainting the board with the facilities existing throughout the country for supplying this training, and in getting clearly before the school men the Government needs for carrying into effect the provisions of the act under which this Board was created with as little delav as possible.

M. H. LOCKYEAR.

Evansville, Ind.

EDUCATIONAL CONFERENCE REPORT

On June 27th about thirty proprie- tors of private commercial schools at- tended a conference in Washington with the members of the newly created Federal Board for Vocational Education.

The very important work of re- training crippled soldiers for profit- able employment as they return to civil life, comes under the supervision

WAR-TIME STUDENTS AND WORK

The business college is reflecting the spirit and necessity of the times quite as much as in any other line of human effort and, industry. In nor- mal times the students averaged from 15 to 20 years of age the high school period, and the sexes were about equal in number, but today reports in- dicate that the business school age limit has been both reduced and ex- tended. Many pupils are entering such schools as will admit them below the high school age. pupils that would ordinarily be in the 8th grammar grade. On the other hand, many women of college age and older are also to be found in the business schools. Men of conscription age or near-conscription age are few in busi- ness schools. Many of these institu- tions look like female seminaries ex- cept for the great differences in age.

The younger pupils are too lacking in experience and educational ground work as they enter school to average well for the commercial school to turn out. This is due on the part of the public rather than the desire on the part of the business school, as the de- mand induces these immature people to enter and then it entices them half- qualified to quit school and begin work. This has. however, one com- pensating equivalent, in that the older pupils with their ripened experience and better educational ground work are able to turn out a higher ai of work than the average student in normal times.

For during the days of peace and struggle for places which are to fol- low the war. it behooves pupils to re- main in school as long as possible to qualify thoroughly, so that their rise in the commercial world will not be hindered by too superficial training in the fundamental principles, particu- larly in English and mathematics.

COMMERCIAL SCHOOLS AND COURSES

The past year has shown the strongest demand for commercial work and the largest attendance in both high and business schools we have ever known. For several years preceding the war many private com- mercial schools went out of existence as there had been too many promoted by those who worshipped the dollar more than they valued education. The demand today for office workers has had the tendency not only to fill the school rooms of the existing institu- tions, but also to encourage increas- ing the number of private schools. We hope, however, that this tendency to multiply private schools will not continue, for after the war, the grade pupils will again seek the high schools for further training in education.

The business schools on the wKole are doing more thorough work than ever before, and as a consequence the employing public is appreciating the work and worth of the business school as never before. All of which should encourage the commercial school to improve in order to win during peace as well as during war. The profiteer sees only for the pres- ent, while the profit-seer sees not only the present but prepares to meet the larger opportunities that are always ahead to those who aspire and always behind to those who regret.

THE SCHOOL YEAR

Another school year is a matter of history and a new one is in the mak- ing. Commercial schools, particu- larly private ones, have prospered as never before, and the outlook contin- ues promising in spite of the conscrip- tion of human power. In fact, the more man power is conscripted the greater the demand for woman power, and consequently the greater the de- mand for students trained in the rudi- ments of commerce, even half trained are in demand.

So on with the training for efficient service no other has a right to exist. And the private business schools de- velop more efficiency in less time than any other, along the line of their spec- ialties. The high schools are endeav- oring to do as well and as much, and they are succeeding beyond anticipa- tions. For the high school has and is profiting by the methods and results of the business school is well as by the exigencies of war and business.

Dr. H. M. Rowe, of the well known H. M. Rowe Publishing Company, Baltimore. Md . has been elected to the presidency of the Xational Asso- ciation of Corporation Schools. This is an honor that has been well be- stowed and as well merited. The membership of the Association repre- sents some 10 or 12 billions of dol- lars, as a large number of the largest corporations belong. The work be- ing accomplished by the association is important in making the adjustments between school and business.

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tical line drawn with the receipts to the left and the payments to the right. The object should be to analyze simple transactions dealing with cash into the debit of cash or credit of cash. Xo attempt should be made at first to establish the double-entry principle by analyzing each transac- tion into its debit and credit principle. Follow this simple exercse with the use of a two-column cash book or a cash account in ledger form for per- sonal accounts, then, for a small busi- ness. The purpose of all of these dis- cussions and exercises is to build upon the pupil's knowledge, to stimulate his interest, and to give him the foun- dation for the discussion of the prin- ciples of bookkeeping.

The business man's viewpoint. A

study of the business man's viewpoint of the teaching of bookkeeping makes it necessary to consider 'briefly the purpose of the teaching of bookkeep- ing. One type of business man says, "Teach your pupils to be careful, ex- act, and accurate." To him the chief duty of the school is to teach the pupil to do the routine work of a bookkeeper or clerk with the fewest mistakes possible. He argues that an inexperienced pupil will be given clerical and routine work, learn the business and. if capable, be advanced to a better position as he grows and develops. Most business men of this type think that their business or book- keeping system is so different from that taught in school that a graduate must spend a long period of probation before he can hope to be of much value to the business. And is it any wonder that many business men should emphasize this quality of ac- curacy when we consider that sb many of the products of our schools have been so deficient in this respect. We have been too busy teaching them so many sets and such a variety of businesses that we haven't had time to teach them carefulness and exact- ness. On the contrary, much of this sort of teaching encourages the pupil to hurry through his work, to finish the set at the expense of accuracy, neatness, and care. This business man'-, viewpoint is good as far as it goes but is entirely too narrow to be the aim of the teacher of bookkeeping.

Another type of business man says, "I want a graduate with initiative one that can think." He says nothing about training in accuracy and the routine work of the bookkeeper. He nes that that is the least that the hool will give to its graduates, lie emphasizes the ability to meet new situations as they arise, to adapt one's >elf to new conditions, new methods, and new systems. He rea- lize, what the other type of business man did not. He knows enough about the laws of growth to know that if the average graduate is to become a valuable employe he must be trained in school not only to meet the first demands of the business man but also to develop his reason and his imagi- nation so that he will be capable of grow :n i int.. a be) ' . '■ position.

Shall the teacher of bookkeeping accept the first viewpoint and bend every energy toward the making of accurate, mechanical bookkeepers, or shall he aim to give his pupils the power of analysis so that they may rise albove the routine work of a business? The teacher's aim must be the higher one, but he must not lose sight of the fact that unless his pupils are well trained in the more mechan- ical parts of the subject they probably never will have the chance to rise to higher positions. The teacher must meet the needs of the present, but must not lose sight of the future pos- sibilities.

As bookkeeping is a utility study it must be taught with the needs of the business community constantly in mind, but there is no reason why it cannot toe made an important disci- plinary study as well. The appeal must be to the imagination, to the understanding, not to the memory or the faculty of imitation. How can this be done? I do not know of any better way than by frequent class recitations. These should be more than simply drills on the principles and their application 'to conditions that they have discussed and prac- ticed, although they are very import- ant. New situations and new appli- cations of old principles should be in- troduced to give the pupils confidence in their ability to think out new prob- lems as well as to show them that bookkeeping is more than finishing so many sets in a given time and acquir- ing a reasonable degree of accuracy in the doing of it. There are many opportunities to do this in the begin- ning work and still more in the ad- vanced work. The introduction of a new book of entry, a new account, a new column, a new ledger will furnish occasions for "drawing out" the pu- pils and guiding them to see for them- selves a new application of an old principle. Then occasionally an orig- inal problem or exercise should be given them to work out. By this I mean something that has not been discussed in class and something that involves a new business, a new labor- saving device, or a new system.

The teacher's viewpoint. The view- point of the teacher of bookkeeping will be determined very largely by the teacher's training, his reading of modern bookkeeping and accounting literature, and by his business exper- ience. The teacher that knows but one method of teaching bookkeeping, the one that he has been taught, and has familiarized himself with but one text must be a very narrow teacher with a limited view of the subject. The average teacher of the subject is a slave to the text book. If it be A good one. fair results may be ob- tained; if a poor one. the pupils will be given poor training in the subject and much time will be wasted. Such a teacher cannot know the best meth- ods of presenting the subject, where to place the emphasis, nor what to omit, so follows the prescribed text blindly, If his training has included a study of the principles of account-

ing and their application to different businesses, he should be better able to train his pupils in the principles of bookkeeping. In fact, I do not see how a teacher can teach modern bookkeeping without knowing and ap- plying the principles of accounting in his teaching. Even if he has not had the opportunity of studying account- ing in a good school, he can gain a great deal by taking a correspondence course or by a systematic course of reading on accounting and related subjects. It will give him a broader view and enable him to select the best from 'the methods and text books which he knows. He must not, how- ever, let his knowdedge of accounting lead him into teaching the subject as it is taught in the university to ma- ture minds nor lead him to introduce anything but the simplest accounting principles to his imma'ture pupils'. The inexperienced teacher of book- keeping, who has had a thorough course in accounting, frequently makes the work too difficult at the beginning and loads the pupils up with much that they cannot then un- derstand. The greatest value to the teacher of bookkeeping of a familiar- ity with accounting principles is in the ability it gives to him to test his teaching to see whether his aim is true, or whether he is simply teaching for the present results.

While a good bookkeeper or ac- countant is not necessarily a good teacher of bookkeeping, there is no denying the fact that every teacher of the subject should have some prac- tical experience in keeping a set of books in actual business. To know the requirements of a business office by experience, to come in touch with the atmosphere of business, and to know in a practical way the steps that he teaches will very materially influence his viewpoint. He will thus learn to test his teaching by what he knows will toe demanded of his pupils when they go into offices. Experience in a modern office should show the teacher what to eliminate from his course, what to add to it. where the pupils should have extended drill in the routine work, and what principles should be emphasized above others. He must always keep in mind that if his experience lias been limited to but tnie kind of business he must use i;reat care that he does not let this business dominate his teaching.

If the teacher can understand the pupil's viewpoint, can see his pupils in positions of responsibility, due at least in part to the training he has inspired, and can modify his own viewpoint so as 'to meet these two, he will be able to plan his teaching in such a way as to train his pupils for immediate positions and also give many of them the inspiration ami im- agination to grow into better posi- tions.

SERVE AND SAVE BUY W. S. S.

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The

BUSINESS LETTER

The B. F. Goodrich Rubber Co. Akron, Ohio

Bv

al arrangement with the above company we are privileged to reprint a series of Copyrighted booklets the company is pub- lishing for their correspondents. We consider them exceptionally excellent and our readers specially fortunate in having the opportunity to study these monthly messages to corre- spondents.— [ Editor.]

No. 18

HANDLING THE ANGRY CUSTOMER

The first principle to remember in dealing with an angry customer is to treat him with composure, the same as though he confronted you in per- son. If a man goes into a store in an angry mood the efficient salesman pacifies him, and if possible, gains his everlasting good-will. This should be the aim of every letter-salesman. Too often there is a temptation to express thoughts in a letter that would never be uttered if the customer were pres- ent in person. To be successful in handling complaints, we must school ourselves into looking at their desires impersonally and never give expres- sion to impolite, caustic replies.

The complainant always thinks he has good grounds for complaint and in the majority of cases he has. We should get his point of view and not take the attitude that he is trying to "slip one over on the house." Our interests and those of our customers are so closely allied that it is difficult to distinguish between them. The best way to serve the Company is to serve the customer fairly.

All complaints should be acknowl- edged promptly. The longer a cus- tomer is made to wait for a reply, the more dissatisfied he becomes, until finally in disgust he leaves us and places future business with competi- tors.

There is a temptation sometimes to neglect the little complaints. When the amount involved is considerable, or the customer is an important one, the disposition is to give the com- plaint good attention. But, when the mail brings letters from obscure or seemingly unimportant customers, they are sometimes overlooked. This is bad business. The small customer of today may be the big one of to- morrow. Carelessness in handling his business now may merit his an- tagonism and loss of much profitable trade in the future.

The adjustment letter must have such a tone as to make the reader .forget his feeling of displeasure and to impress him pleasantly and posi- tively with the good intentions of the house. To insure this right tone, we should be very watchful of our choice of words. An unfortunate word here and there may seriously handicap the effectiveness of an otherwise good let- ter.

The successful letter must at least convince the customer of our desire to treat him squarely he wants noth-

ing more and to this he has a right. Make him feel that you feel that way about it. When you have clearly stated your attitude, then get down to the facts in the case, point by point. Build your letter on this basis and you will satisfy the custo- mer and win his eternal respect and good-will.

In any letter the beginning is very important. In adjustment letters it is vital. Every complaint letter goes to a man whose attitude is unfavorable and he is naturally interested in learning how his complaint has been attended to. Notice the following:

"Frankly we cannot understand how you can be having trouble with the hot-water bottles shipped you on Jan- uary 5."

Such an opening by its failure to recognize that the customer has a grievance and its inference that the facts are exaggerated could only ag- gravate the situation. The writer takes the position of disagreeing with the customer.

Less objectionably is the neutral opening:

"We have your letter of January 5, in which you explain the trouble you are having with the last shipment of hot-water bottles."

This opening in itself does no harm. But. if the reader is in an unfavorable frame of mind which is nearly always true an opportunity has been lost to incline him favorably toward the ex- planation which is to follow. The mere fact that you are replying to his letter proves that it has been received, so this beginning tells him absolutely nothing.

The pleasing, positive type of be- ginning, like the following should be a part of every adjustment letter:

"It is a real pleasure to help you avoid the difficulty with the hot-water bottles about which you speak in your letter of January 5."

Xo matter how worked-up the cus- tomer may be, he cannot fail to ap- preciate the straight-forwardness of such a beginning. He knows that his letter has been accepted at its face value and that the writer has a per- sonal interest in helping to remove' the cause of the trouble.

It is always a good practice to avoid using any words that might reflect on the customer's veracity. Unless you are very careful, you are apt to give him an offensive impression that you did not intend.

UNPLEASANT We are tracing the "Long-life" Conveyer belt which you CLAIM you never received.

PLEASANT

\\ t- are tracing the "Long-life" Conveyer belt which you MENTION in your letter of March 10 has not arrived.

Many expressions such as "We know you are not trying to be unfair," or "Your fairness is not questioned in the least, Mr. Williams," are bungling attempts. They are bad because of

their negative suggestion and should be avoided entirely.

A great many people have a very elastic code of ethics when it comes to receiving adjustments from a busi- ness house. This is especially true if they are dealing with a large corpor- ation like ours. This is why it is so necessary to emphasize fairness in your letter. If your letter is obvious- ly fair a customer has difficulty in being otherwise.

The close of the letter is the place to bring out this idea. You must make your customer understand the fair method you are employing to ad- just his complaint and that he would be unfair to ask more than you offer. Of course, the ending should never carry the air of take-it-or-leave-it.

The following ending is weak. The average customer would realize that if he asked more he would get more.

"We, of course, want to be sure that you agree with us and want you to write us if you are not satisfied."

But an ending that emphatically brings out the necessity of fairness and shows the customer that you are doing business fairly, will nearly al- ways gain his respect. Any customer would be moved into action by the following ending and would realize that more "kick" would be futile.

"If we give you a discount on a remittance 20 days late we do you a favor. But we do an injustice to those whose remitttances arrive on time. The only way we can assure fairness to all is to make Cjur terms uniform. For this reason we know vou will be glad to send the $3.28 mentioned in your letter of the 10th."

When a customer's complaint is just, tell him so and tell him at once what concession you are going to make. The concession is the one thing in which he is most interested and he should be told as early in the letter, as possible, just what is being done to right matters. Of course, if his complaint is unjust and you are positive the concession is not going to be as much as he expects, it is better to leave the statement of your concession until the last. It it is placed at the beginning it is sure to strike the customer as unreasonable, because he expects more than you are giving him. Even if the full ex- planation did follow afterwards, it would have a handicap of prejudice to overcome.

There is never a reason for arguing with a customer. The sales letter is the only type of letter in which ar- gument should appear. If a customer is dissatisfied, he doesn't want proof that he is wrong he wants satisfac- tion. If there is a chance of his being right, never try to prove him wrong. If the dictator knows that the com- plaint is due to a misunderstanding, and is convinced that the house should not be held responsible for the difficulty, he should write a careful letter of explanation but not of argu- ment. If this does not prove satisfac- tory, then either the explanation was not comolete and logical, or else the complainant is unreasonable. (Concluded on pat;< !0)

&A^r5@uJ//i^&fa&z/rr% &

written ten years ago: "In the dark- est hours of the Revolution, it was the courage, the never failing courage, the unswerving devotion in a work, the civic virtue of George Washing- ton that was the real power upon which the people leaned. In the agony of our 'Civil War, when the fate of the Nation trembled in the bal- ance, the character of Abraham Lin- coln — his devotion, his hopefulness, albove all. his knowledge of the plain people and his faith in them counted more than all else in the decision. Wither of these men were the pro- duct of university training, nor did he grow up in an academic environment; but each had the training of a school where devotion to the state was the cardinal virtue." Listen to this sen- tence: "When next a great crisis comes, no doubt there will 'be a Wash- ington or a Lincoln to meet it; but will he come from a University?" Yes, he came from a University, but we are constrained to ask: Is his greatness due to the fact that he came from a University, or is it in spite of that fact? (Applause.) I agree with President Pritchett that the develop- ment of character is a thing that is neglected in all the schools today at the sacrifice of that thing we a"re try- ing to build up. "the brilliant intellect and the scholarly finish."

I am trying to say, Ladies and Gentlemen, that no man knows what education is. 1 am trying furthermore to say that you and I have just as much right to claim that ours is the right education as any other man's. If there is anything more important than the subjects you are teaching, let some man prove it!

I quote another fine definition by President Hadley, I think, the best I have ever read. Dr. Hadley says, "The formation of habits of discipline and the development of ideals of use- fulness are the essentially important things in good education. For the formation of habits of accuracy and the development of ideals are them- selves the very essence of character building." (jet that? "The formation of habits of accuracy." What else do you do in the business school but dwell upon the "formation of the ha'b- its of accuracy?" Who ever heard of anybody getting 96% or 99% in book- keeping? Bookkeeping must be 100% or else it is ZERO. The thing must be absolutely right or it is totally wrong It is a study that develops the "habit of accuracy." And, that pointing to the National Short- hand Machine operator! may write a thousand words a minue, but if he cannot transcribe them accurately just right he is no stenographer, he is no reporter.

But right here, ladies and gentle- men, also is one of our danger signals and we had better look out. When- ever you and I become too proud of the fact that we have hit upon one of the great essentials of education and we are self-satisfied, right there comes our danger, and if we do not mind, our downfall. I fear the man who is satisfied with himself and I fear the

course of study that we boast about and that we are satisfied with. I know the business course it all right. It is a great and gloriously good course, but it is not all. The other day a man wrote to the Outlook and asked this question: "We have been talking about German efficiency and we say that the Germans have it to a greater extent than we. If that be true, now please tell your readers in what particular the Germans are bet- ter than we are," and the answer was about like this: "Efficiency, accuracy, discipline, such as the Germans hold as their ideals make 'better animals." That is true; they are better animals, and I believe they are better brutes than we are! (Applause and laugh- ter.) But we must not stop, we must go further than making better brutes and animals, we must make men great and good and strong men.

Dr. Hadley said that one of the es- sentially important things in educa- tion is the formation of the ha'bits of accuracy, and the second one is the development of the ideals of useful- ness. What are the ideals of useful- ness? I think they are those proper- ties and qualities, the sum total of which we call CHARACTER. Dr. Hadley used this language, "For the formation of habits of accuracy and the development of ideals are them- selves the very essence of character building." So, after all, those things that build character are the ideals of usefulness, which the great president would have us use and imitate.

What are the elements of charac- ter? Of course, I could not even men- tion all of them in this brief address and I would not attempt to mention them, but I want to call attention to two or three. In my opinion Grati- tude is one of the greatest elements of character, gratitude to home, to parents, to teachers, to countrv. to God.

An aged physician, still living, re- cently told the following story about himself, told it with shame-facedness and with a pain in his heart. The scene opens in the stall of the family horse, old Pilgrim. The mother of the physician, then a young medical student, was holding the bit of the horse with one hand and a candle with the other, while the young medi- cal student sewed up a wound on the left shoulder of old Pilgrim. The operation ended, the mother and son returned to the kitchen. While she prepared supper, he sat upon a. box and growled and grumbled and com- plained of their poverty. He remark- ed that if he had only money enough to pay his railroad fare back to Phila- delphia, he could complete the last year's work of his medical course. The mother meekly replied that she had willingly sacrificed everything his grandfather had brought over from England and that it 'had all been in- vested in his medical education. He gruffly replied, "they were no account anyway. What good is that silver pitcher there? Why could not I sell it?" She answered with a tear in her eye. "Take it, if you want it. It is

the last of the family heirlooms that came over from England." He seized it, took it and sold it, and the next day left for Philadelphia.

The mother rode old Pilgrim down to the post office two miles away twice every week looking for a letter that did not come, until the last week of the year, when the ungrateful boy wrote a letter reading as follows:

"Dear Mother: The Civil War has opened. A Government officer tells me if I had a hundred dollars with which to purchase surgical instru- ments, I could be admitted as an army surgeon. I want you to send it to me. I know you haven't it, t>ut you must get it. Sell something else. Sell old Pilgrim to the Government. He is no good, anyway. Your son "

The mother sold old Pilgrim to the Government and thereafter she walk- ed two miles down to the Post Office every week looking for a letter from her ungrateful and unthoughtful boy, but it did not come. Three years of weary, watchful waiting passed away when one day a government officer in Richmond, Virginia, walked up to the army surgeon and inquired:

"Is your name Williams?"

"It is."

"George W. Williams?"

"It is."

"Dr. George W. Williams, of Green Bay, Ohio?"

"It is."

"Then, sir, you are my prisoner. I have been looking for you for three years. We leave at once for Wash- ington."

The surgeon remonstrated, stating that he had done nothing for which he could be arrested and that surely the officer was about to arrest the wrong man. But the officer replied, "You are the man I want, we go at once." Then said the physician:

"\\ lien we arrived in Washington I was placed in a room with a number of others who were waiting. In an hour or two a messenger came to the door and called for Dr. George W. Williams. I arose. He took me by the arm and led me into a room that was empty and yet it was full because it was occupied by Abraham Lincoln, the President of the United States. He arose, took me by the hand and asked if my name was Dr. George W. Williams. I responded in the affirma- tive. Then, with his eyes flashing, he asked me if my parents were living. I told him my father was not, but that I did not know whether my mother was or not.

'And why do you not know?' he in- quired.

'Because,' I replied. T have not heard from her for three years.'

'And why have you not heard from her for three years?'

'Because I have not written to her. nor she to me.'

The great President, with indigna- tion written in every line of his face said. 'Your mother has written me repeatedly, begging that I might find your grave, it you were dead, so that she could come and bathe it with

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tears and cover it with flowers from her garden, and yet you are not thoughtful enough to write her. I have had officers on your trail for three years and you have just been discovered. Sit down at that table and write your mother immediately!' "I sat down and wrote; and as I diii bo I was angry, angry at myself be- cause of my ingratitude, angry at the great President for his burning words and yet I knew they were just and deserved. When I had completed the letter. I arose. The President had been walking up and down the floor, but he was now standing with nose pressed against the window pane as he looked far down the street. He turned and asked me if I had finished. I responded that I had. 'Then give me the letter.' He took it and put it in his pocket, saying that he would have it mailed to my mother. Taking me by the hand and lowering his voice with all the harshness gone, he said to me. 'My boy. ingratitude is the 'basis of all sins Write your mother at least once every week as ' long as you live, and if I hear that you have not I will give you a pun- ishment which you will not soon for- get. I now give you a furlough to go home to Green Bay and visit your mother.'

"I bowed out of the great man's presence and choked down my tears and left the White House, and as I was going down the walk I saw two soldiers on their horses galloping to- ward me. They dismounted; one of the horses looked familiar. I walked around and looked at his left shoulder and saw the scar. It was old Pilgrim. He whinnied as I put my arm around his neck, buried my face in his mane and wept aloud. Passers-by looked at me. but did not stop, thinking, no doubt, that I had heard bad news from the front. Tears were plentiful in those day and attracted but little at- tention. When the two soldiers came out of the White House I explained to the one who had ridden old Pilgrim that he had once been ours and begged that wre might exchange hors- es as the President had given me a furlough to go home. He kindly con- sented. I mounted old Pilgrim and rode away to Green Bay."

My friends. I relate this story to say that if the great President was right in saying that "Ingratitude is the basis of all sins," then, conversely, Gratitude is one of the greatest of all the trails of character, and the school that teaches gratitude, whether it be a business school or a literary school or what not. will write its name upon imperishable tablets.

There is another principle of char- acter that we cannot afford not to teach. I quote here the words of an eminent Bishop I heard the other day: "Belief in God is one of the greatest 01 all the great traits of human character. Our country was founded upon belief in God. Our an- cestors came here because they be- lieved in God," and he continued elo- quently, (get this): "Not to believe in God is as un-American as not to

believe in America." I will leave it with that because I must hurry on.

There is another great trait of char- acter that every school in this land ought to keep uppermost, and that is Patriotism. "Breathes there a man, with soul so

dead Who never to himself hath said This is my own, my native land!"

Now, my friends, you know my part and your part of our country once had a family quarrel, but that water is now over the dam, and it was dammed water, anyw-ay. (Laughter). I would not bring it back. But. my parents owned slaves, and they w-ere good to them, as was evidenced by the fact that even- one of them followed us as long as they lived, and, when the last of the Mohicans was about to pass away, my old black mammy bless her soul sent for me and said, "My son, all your old black mammy wants to know before she goes to glory is. Is you gwine to let me rest in the grave yard with you all white

Dr. J. S. Dickey

folks?" With tears in my eyes and

in my voice. I replied: "Bless your old heart, yes We shall all sleep to- gether." And when she passed away. we took her body and buried it along side of our own people.

My friends, we owned her, and if I hail been old enough I would have owned slaves if I had the money to buy them. But. I am not apologizing for that, nor am I criticising. That is gone. But. had you ever stopped to think about how strangely wonder- ful and how wonderfully strange it is that all wars end just right, we of the South know it now. we did not know it then. You and I fought out things that George Washington, Thomas Jefferson, John Adams and Alexander Hamilton could not agree upon. That is gone and we are one. and I come now to the North to throw- down to you a challenge in patriotism. I dare you to show more patriotism than the South! I give you to understand we have no I. W. W.'s in Dixie, and I am not com- plaining of you because you have them. There is a world prepared es- pecially for the I, W. W.'s. We have

no pro-German sentiment either in Dixie; it is all one. every bit of it. I heard of a minister not far from here, who stood the other day and prayed for the Kaiser. He is a min- ister of the Devil, and he has got no right to be in America talking about the goodness of the Kaiser and the German people. We ought to send him to that country he has preached about so long.

I am not one of those who believe business schools are temporarv. I be- lieve they are here to stay, and will stay in proportion as they teach these abiding truths. I will not mention others. I will leave them to you to think out for yourselves, as I am sure you will. But I want to suggest, be- fore I leave, that for the development of ideals of usefulness, the business schools of this country ought to put something else into their courses of study, and I know of nothing better to develop those ideals than history and literature. I believe we can en- rich our courses by the introduction of good literature, the English and American classics, and we have time for them. We have time, ladies and gentlemen, for anything that will per- petuate the business college.

And, finally, there is a distinctive place for every business school, and if every business college does not find that place, it will be its own fault. I call your attention to the fact that in Pittsburgh, Xew York, Cleveland, Chicago. St. Louis, Evansville, Kan- sas City, Louisville, Birmingham. At- lanta. Xew Orleans, and all the rest of the great cities in this country, there are business schools that are strong and prosperous and growing all the time, and in those same cities there are just as good high schools as the sun shines upon. Why are these private schools prospering? Because they are finding their niche. Because they are finding the work they are called upon to do, and so long as we continue to find out the things that the people w-ant. that the people need, the business school is safe. I thank you for your patience. I Prolonged applause.)

THE STATUS OF BUSINESS

ENGLISH

By Mr. H. A. Hagar,

In the Private Commercial Schools

Section of the N. C. T. F.,

Dec. 27, 1917

My remarks will be based entirely on my own observations made while visiting schools and on the replies to some questions which I recently sub- mitted to one hundred representa- tive business college proprietors. If I were to judge the status of Business English in the schools by the attitude assumed by some of the proprietors addressed. I fear that my report would not lie very enthusiastic; in fact, I would be compelled to report less than 60^ efficiency. My inquiry, was quite brief, was addressed to nie hundred representative busi-

&At>^u&>iGi4&6uxt/<r &

ness college men, selected at random, and while a stamped and addressed envelope was inclosed, only fifty-six answers were received. The apparent apathy on the part of a number oi our leading school men toward this most important subject, is difficult to explain. In some cases I am inclined to believe that there is a marked apathy toward the subject of Business English, while in other case.-, the fail- ure to answer was no doubt due to the rush of Christmas shopping.

(Here Mr. Hagar read the tabulated results of a somewhat extended ques- tionnaire on Business English and correspondence in private business schools )

The letters on which the foregoing report is based were received from schools in almost every section of the East and Middle West, from Boston to Denver and from the Twin Cities to New Orleans. While but fifty- seven schools reported, I believe the report is representative, and that it represents quite accurately the status of Business English in our schools;

Now, as to remedy: In the first place the results in our Business En- glish classes will not materially im- prove until English is put on a plane with shorthand, bookkeeping, and other major subjects. Simply shifting the blame to the public and parochial schools for the lack of proper English training does not solve the problem and does not result in better-trained stenographers. We all know the weakness in the English training of the students who come to us. and it is our duty to arrange the best course possible tti meet the condition and to educate the public to importance of the subject. In the first place, forty- five minutes daily is not enough time in which to get the desired results, especially when the one recitation must include all grades of students from the seventh grade to the college graduate. If students were required to study shorthand or bookkeeping under the same unfavorable condi- tions, they would rebel immediately and demand a refund of Their money. Your answer will probably be that student? don't want the English train- ing. Hi experience is that they do want it. and that as a rule students are enthusiastic about Business English and Correspondence when they first enter school, and that it is only when we try to feed them all from the same thai they lose interest. It is a will established fact that there is more interest in English on the part of the students when they enter our - than there is after they have spent two weeks in the class-room. It is simply a matter of classification and adapting the instruction to the student's needs even at the expense of employing a special English teacher and maintaining a number of English classes. There is no reason why there should not In- a- many English classes a? there arc shorthand classes, and it is just as absurd to try to teach all the students English in the same class as it is tc attempt to teach them shorthand in

li our English instruction is to be successful it must be made interesting and it can only be made interesting by properly classifying the students. Personally, I believe in teaching fun- damental grammar to students that need it but that, on the other hand, it is a waste of time and that is a damper on interest to teach grammar to those that do not need it. Instruc- tion in grammar, however, should be made practical and should be con- nected up with the student's future work. Technicalities should, as far as possible, be eliminated. The gram- mar course should include instruction on the parts of speech and their mod- ifications, with especial emphasis on formation of plurals, the use of the apostrophe, case forms of pronouns, proper use of adjectives and adverbs, infinitives and participles, irregular verbs and agreement of verbs with subject in person and number. A great deal can be accomplished by

Mr. H. A. Hagar

the study of common errors and by oral drill on the correct forms until the correct forms are fixed and used as a matter of habit To this should be added an intensive study of words with a view to increasing the vocabu- lary. In other words, the student should first be taught to make the very best use of the words already at his command, after which he should be required to make a systematic ef- fort toward extending his stock of words.

While a knowledge of grammar and of many words is essential to good English, this knowledge alone is not sufficient. A person may know all about the principles of grammar and in addition to this may know till the words in the dictionary, and at the same time be unable to make a- force- tul speech or to write a letter that will sell goods or persuade a man to pay a past-due bill. It necessarily fol- lows then that our students must have an abundance of practice both in speaking and writing. In an earlier part of my talk I mentioned the im-

portance of "connecting up" our in- struction with the student's future work. I mean by this that our illus- trations should be drawn as largely as possible from business literature and that our themes for composition should also be subjects pertaining to the business life of the community. The aim of all our English instruction should, of course, be to develop our students in both the mechanics and composition of business letters, so for this reason a large part of the com- position practice should be on busi- ness letters. At the same time, those writing on general business subjects will do as much or more good than anything else toward developing forceful expression and business acu- men. We are all agreed, I believe. hal students who come to us are generally weak in what is known as '"business sense." In other words, they do not understand many of the things that are dictated to them and do not know enough about business m general to enable them to compose a business letter. Nothing will help so much to correct this weakness as the theme writing that I have sug- gested, and the reading of business magazines and books on business, fol- lowed by oral class discussion of the articles read. One leading school- man in writing me on this subject said. "I believe that a very valuable drill is obtained by what is termed Oral English. The regular English class gives a lot of this in the discus- mhii.. and I have observed that the recitations in office training furnish excellent drills in expression. Very often the discussions in the office training class become spirited. Stu- dents become accustomed to getting up. and expressing themselves, and while they do not think of it as prac- tice in English, that is what 'it is."

You will see. ladies and gentlemen, that all I have said has been suggest- ed by you. I have tried to give you in a brief way a composite report of the work being done by our schools, with the hope that during the year tins we will all make a special effort to strengthen our Business English lines. Never before in the history of our country has the demand been so great for well-trained stenographers as it is now, and we can render no more patriotic service than by making a combined and systematic effort to meet this demand.

TRAINING FOR CIVIL SERVICE

Clara La Tourette McDaniel,

Cedar Rapids, Iowa

National Commercial Teachers' Fed- eration, Chicago, 111., Dec. 27, 1917

Under present war conditions, Civil Service Bulletins give Business Schools unlimited material for adver- tising. For example, the following statement: "The Commission be- lieves that the study of shorthand and typewriting by a great number of persons with the view of entering the government service will be justified." Another statement reads like this:

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"There is now practically no limit to the number of stenographers and typewriters the Government needs, and there is no present prospect that the demand will be materially less at an early date." When the United Mates Government encourages young people to enter into commercial training it certainly makes plain the needs of the country for the business college product. The talking points to those not interested in a govern- ment position are equally strong, for so many employed stenographers have responded to the call both in the ranks of the civilian and the ranks of the army that innumerable vacancies are to be fiUed by your students.

Organizing a Civil Service Department

If your school is without a Civil Service Department, now is the time to talk it over with the teacher in your school whom you choose to head this department. . When plans are made and a course of study de- cided upon, place the proposition be- fore your advanced students and or- ganize your firs* class to help Uncle Sam win the war. The best results will be secured if you place one in- structor in charge of the department and hold her responsible. Instructors in the various departments may assist with the different branches, if neces- sary, but all work should be under the supervision of the one in charge of the Civil Service Department.

It has been my privilege to have charge of the Civil Service Depart- ment at the Cedar Rapids Business College, and 1 can truthfully say to any teacher who will undertake the supervision of such a department that she will derive a great deal of pleasure as well as profitable information from the study necessary to obtain result-. You will be able to arouse interest in the department at once as the course is short and all concerned are working with a definite aim in view, and toy making the requirements plain all will understand that there is work to be done, and lots of it. in order to reach the goal. Definite plans for practice are outlined and strictly adhered to. which necessitates a great deal of repetition work, especially in type- writing, which greatly increases the efficiency of the members of the class. This in itself is a great impetus to the student, as he sees each day that he is deriving a real benefit from the stud}' of the course.

I have kept in touch with my stu- dents in the government service to quite an extent, and by correspond- ence with them I have learned much iif benefit to myself and my classes. My students are always inspired to greater effort when 1 read a letter from or relate an experience of one of our formed students who is now in the govenment service. It makes the position in view a reality. By encouragement, by strictly abiding by our requirements for entrance to the department and by rigid adherence to our plans for practice, we have ex- perienced no difficulty with failure.

and are always able to interest our best students in the proposition. The desire to enter this department often acts as a stimulant to the less com- petent class of students, and they put forth a great effort in order to gain admittance.

Requirements for Entering Civil Service Department

When organizing a class the teach- er in charge should make sure that all applicants meet the requirements as given in the Civil Service Manual regarding age. physical condition, etc. The educational requirements decided upon in our school are as follows: An average speed of 40 words a min- ute on the typewriter for a period of ten minutes and not more than five errors. The ability to write business letters at 100 words a minute and transcribe with reasonable speed and accuracy. With this foundation the course can be completed in from four to six weeks. We have made a few exceptions to our rule since the great war demand, but under ordinary con- ditions our students in this depart- ment remain until we feel certain they can pass a satisfactory examination with a combined stenogrpher and typewriter grade of from so'; to :mi'. We have found it worth while, as these students invariably received ap- pointments by wire before receiving their grades.

Subjects of the Examination

The Stenographer and Typewriter examination is in reality two separate examinations. The Stenographer ex- amination embraces the" following subjects: Stenography. Rough Draft. Letter Writing. Penmanship, and Arithmetic. The Typewriter exami- nation embraces: Rough Draft. Plain Copy, Time. Letter Writing. Penman- ship, Arithmetic, and Spelling. How- ever, in taking the combined exami- nation, the applicant takes the test in the subjects named in both exami- nations but once. Students who are backward in shorthand but who are able to pass the subjects of the type- writer examination are at present greatly in demand.

Methods of Conducting the Civil Service Preparation

As mentioned in the requirements a student should be able to take busi- ness letters at the rate of 100 words a minute and transcribe them accur- ately before commencing the speciai dictation.

The test in stenography consists of exercises which are 250 words in length and are dictated at different rates of speed as follows: 80 words, 100 words. 12U words, and 140 words a minute. As the dictation article- are more difficult than business let- ters, the average student will not be able to take a higher rate than 60 words.

The instructor should make it plain at the beginning that the student will be penalized according to Civil Ser- vice rules for grading. In office dic- tation when the letter is not tran- scribed verbatim little notice is taken

27

it" the idea to be conveved is the same as that dictated. In Civil Service dic- tation, the transcript must be exactly as dictated or each error will be penalized.

My plan of handling the dictation has been as follows: The first week. 1 dictate one article each day at the rate of SO words a minute. If neces- sary. I dictate the article twice and ask all students to transcribe as much of it as possible and briny it to mj desk. In this special work 1 never dictate slower than so words a min- ute, as that is the lowest rate dic- tated in the examination. This dicta- tion is given at odd times, usually be- fore '.i o'clock in the morning so' that it does not conflict with our daily program. The student is expected to attend his regular shorthand classes., thus jetting the benefit of hi- two regular periods of dictation. Later. two articles are' dictated, and near the end of the course this special dicta- tion is given twice a day. The tran- scripts are graded according to Civil Service rules, and are returned to the student only when a passing grade has been made When the student i - his transcript he fills in the correct outline.- and practices the ar- ticle, as it will be reviewed later in our dictation clas?. The articles are never read back in class. I endeavor to use the plan of the government test in the every-day work that they m <uer understand the method of

holding the government examination. However, a student is permitted to write out a first copy of the article and recopy it if necessary, but must bring both copies to me. No erasures, strike-overs, or interlineations are al- lowed on transcripts. I in regular test days the student is permitted to make but one copy and allowed the - an eraser as in the government tes*. I grade carefully and do not try to stimulate the student in overlooking errors in order to encourage him.

Typewriting Subjects

\t present two typewriting subjects are given Rough Drafts and Plain Copy.

The instructions in Rough Draft as given by the Commission are as fol- low.-: "Make a corrected copy of the following Rough Draft. Write in full all signs and words which are abbre- viated except abbreviations made by the use of figures. Punctuate, capi- talize, and paragraph as in copy. Dou- ble space."

\ Students should be impressed with the fact that accuracy is the prime factor in this test, as the penalties are very heavy. A deduction of 5% is made for each error in orthography, 5% tor each word or figure inserted. substituted, transposed, repeated, or omitted, r^c for each abbreviation, 5% for each failure to capitalize, punctuate or paragraph according to copy. 5% for failure to indent as in copy, and 5% for irregularity in the right hand margin. Other deductions vary from 1 to S%. I mention these because of the fact that the Commis-

^ <?MJ&itA/n&M'£<&uw&r &

sion has said that about three-fourths of the applicants who take the exami- nation fail because they do not follow instructions.

The important thing in the training of this subject is proper practice ma- terial and plenty of it. A student cannot become proficient unless he has a variety of exercises along this line. Rough Drafts are said to be very common throughout the govern- ment offices and are due to two rea- sons Inco-ordination of thought, and a desire to produce polished work. Plenty of practice material used in the preparation not only insures a good grade in the examination but prepares the student to maintain his standing after receiving his position in the service.

The second typewriting subject is plain copy. This is a printed article of 150 words to be copied with the typewriting, paragraphing, spelling, capitalizing, and punctuating precise- ly as in the copy. The rating on this subject as well as for Rough Draft is for accuracy only. In determining the grade, the rating will be made in the discretion of the examiner on 150 words from any part of the exercise, the same part being rated for all com- petitors in a given examination. This exercise should be single spaced. If students are in the habit of writing ten or fifteen minute tests in their regular school work they will exper- ience no difficulty with this subject.

My method of handling the prac- tice work on these two typewriting subjects is as follows: The student is instructed to write with the type- writer a copy of the Rough Draft ex- ercise, taking into consideration the instructions and making all correc- tions to the best of his ability. He is then to write a copy from the Plain Copy exercise. At the completion of this he brings the two to my desk for correction and criticism. By use of a key I can correct the Rough Draft without loss of time and attach the penalties at the end of each line. These are added at the bottom of the page and the grade easily deter- mined, thus impressing upon him the value of accuracy. The Plain Copy is also criticized. Attention is drawn to words mis-divided at the end of the line, arrangement, proper spacing, etc. The student returns to his machine and understands from instructions given the class that he is to write five of each with at least one per- 1 not more than three errors, on any other copy. Erasures are not all.. wed. All work must be neat and all errors checked. The practice cop- to be written from the original me and not from the copies ted. They are to be written ;u the order given in the examination one rougli draft and one plain copy and then return to the Rough Draft, .nt timing himself at the completion of each plain copy test. lowing tin- method he not only up monotonous practice but i additional advantage of form- habit of ih. liming the spacing ercises, which is essential

in taking the government test. After this practice is completed the class is timed while writing copies of these two subjects from the original copies. This determines the grade on the sub- ject of time, which is a separate sub- ject of the examination' based upon the length of time taken to complete the two typewriting subjects. A time table at my desk enables me to give the time grade of each readily at the completion of their test. This gives the student an idea of his standing, and he can readily judge the amount of effort which must be put forth be- fore he is read-- for the government examination. These plans for prac- tice tend to make the work more in- teresting and enable the student to judge his own ability, which is always essential in advanced work of any kind.

Letter Writing

This subject decides two grades Penmanship and Letter Writing.

The rating on penmanship will be determined by . legibility, rapidity, neatness, and general appearance, and by correctness and uniformity in the formation of words, letters, and punc- tuation marks. No particular style of penmanship is preferred. Little can be done to improve a student's pen- manship in the short length of time given to this special preparation. In- sist upon a plain uniform style of penmanship and keep all papers as neat as possible.

In Letter Writing, the competitor is permitted to write on either of two subjects given. This exercise is de- signed chiefly to test the competitor's skill in simple English composition. In rating the letter, its errors in form and address, in spelling, capitalization, punctuation, syntax, and style, and its adherence to the subject will be con- sidered. This subject is somewhat difficult for the average student, as the commercial style of letter is not the kind that pleases the civil service ex- aminers. Terms frequently used in commercial offices have no place in government correspondence. The student is instructed to consider the two subjects thoughtfully and decide upon which he can write the better letter. He is then to outline his ideas, classify them and write his letter on scratch paper. If the subject calls for but one side of a question, confine the ideas to that side, and do not 'wander from one side of the question to the other. The average student's plan is to take one thought and use as many words as possible in expressing it, but after a little instruction he shows marked improvement. It has been my rule to give as the first subject the one given in the manual Give your views as to the advantages and disadvantages of employment in the dep .irtmental service in Washington. D. C. The student invariably has a number of advantages but as a rule he is woefully lacking in disadvan- tages, which goes to show that the average stenographer enters Wash- ington looking on the bright side.

Application

Civil Service preparation cannot help but be of benefit to any student as a finishing course, because it gives him a general review of the subjects which will be of the most benefit to him in a commercial way as well as along government lines.

The school manager who does not have a well organized civil service de- partment is allowing an opportunity to pass that he cannot afford to lose, not only for its advertising features but for the satisfaction he gains in really being of benefit to his students and in being a real benefit to our government. Until this terrible war has opened our eyes, we had been so absorbed in our own affajrs that we had forgotten what our government meant to us and of the blessed privi- lege we had of living in a free coun- try. Let us as business educators not be classed as slackers in this hour when Utjcle Sam calls "Help."

Clarissa Hills, who last year taught commercial work in Porto Rico, will this year teach bookkeeping and re- lated work in the Johnstown, Pa- High School. Miss Hills comes from Pelham, N. H

Miss Ruth W. Preston, who taught commercial work in the Lbcbridge. Mass., High School last year, is a new commercial teacher in the Wo- burn, Mass., High School.

Ethel Juhr is a new commercial teach- er in the Newark, Ohio, High School.

Laura McCoig is to have charge of shorthand and typewriting in the Winona, Minn., High School during 1918-19.

N. H. Close, who has been teaching for several years at the Illinois State Reformatory, Pontiac, is to teach bookkeeping this year for the Cedar Rapids, Iowa, Business College.

Cora B. Beach, of Fayette, Iowa, and Miss Catherine Hart, of Walker, Iowa, are new shorthand teachers in the Cedar Rapids, Iowa, Business College.

Amy S. Glass, of Ypsilanti, Mich.. who had charge of the commercial work in the Toronto, Ohio, High School last year, will have a similar position in Kenton, Ohio, High School this year.

Jennie Charlesworth, for many years at the head of the commercial work in the McKinley High School, Hono- lulu, returns to Honolulu after a year's leave of absence in the States. Mis, Charlesworth's place was taken last year by Miss Bertha Sterling. Iowa City, Iowa. Miss Sterling goes into V. \V. C. A. work.

Mrs. G. O. Wolfford, who last year taught shorthand in the Knoxville. Tcnn.. Business College, will have charge of the shorthand department of the Hamilton, Ohio, Business Col- lege this year.

y/tt^uj//u^(5~<6/&z6r &

J. R. Bennett, who has been teaching in the Metropolitan Business College. Chicago, for some years, is now with Ride-Moore & Stewart School, Tren- ton, N. J., as commercial teacher.

Grant R. Sinsabaugh, last year in charge of the commercial work of the Troy Conference Academy, Poultney. Yt., is a new commercial teacher with the Packard School, New York City.

O. W. Wills, last year in charge of commercial work of the Negaunee, Mich., High School, now has charge of the commercial work of the Pro- viso Township High School. May- wood, 111.

Kathleen Lutz, Sharon, Pa., is a new commercial teacher in the Harrison- burg, Va., High School.

Mrs. Belle Moncrieff, who had charge of the commercial work in the Hun- tingdon, Pa., High School last year, has gone into the commercial field at $1350 a year as a ledger clerk. A great many teachers are this year practicing what they have been preaching.

Grace Boose, of the State Normal School. Whitewater, Wis., is now with the Xaperville, 111., High School.

Georgianna Williams, last year with the YYhitefield, X. H., High School, is now in charge of the commercial work of Tilton, N. H. Seminary.

A. J. Gmeiner, of Spokane, is a new- commercial teacher in Heald's Busi- ness College, Oakland. Calif.

Lelia M. Jackson, last year with the Xiles. Ohio, High School, is now in charge of the shorthand and type- writing at El Dorado, Kansas. High School.

Myrtle Verran, who taught commer- cial work in Cokato, Minn., High School ,is to be with the Houghton, Mich., High School this year.

Jay W. Miller, last year in charge of the commercial work of the Menomo- nie, Wis., High School, is with Goldey College, Wilmington, Del.

A. E. Hughes, Sedalia, Mo., is a com- mercial teacher in the Xevada. Mo., High School this year. Eva M. Bullard, who for several years has had charge of the shorthand de- partment of the Northern Business College, Watertown, N. Y.. is at the Shamokin, Pa., High School, as short- hand teacher.

Bess B. Boger, who has been teaching commercial work in the High School at McClellandtown, Pa., has gone to the Township High School, at Union- town, Pa.

Cora von Doehren, of Mankato. Minn., is a new commercial teacher with Brown's Business College, Clin- ton, Iowa.

Marie L. Nowlen, of Columbia. Pa., is the new commercial teacher in the Huntingdon, Pa., High School.

Mattie Hill is the new commercial teacher in Hardwick, Vt., Academy.

Mr. G. A. Hawkins, whose counte- nance is reflected herewith, is a na- tive product of Goodrich, Ont. After attending the High School he came to the Yalparaiso. Ind., University, and graduated in 1888 with the degree of B. S.. and in 1891 with the A. B. degree. For one year he took special course in literature and history in the Chicago University.

For six years he was Superintend- ent of Chicago Heights, 111., public schools, and for seventeen years he was proprietor of the Chattanooga, Tenn., Business College, he having completed the Business Course in Val- paraiso during his summer vacations.

Mr. Hawkins ran a good school, ably assisted by a worthy wife, em- phasizing all the while quality rather than quantity in school attendance and service.

He is now in charge of the Course in Commerce in Racine. Wis., which was established in 1852, and he re- ports the work most pleasant and practical.

Mr. Hawkins has always impressed us as a man of fine parts and a credit to our calling.

Floyd Clements, Chanute, Kans.. is a new commercial teacher in the Junc- tion City. Kansas, High School.

Charlotte M. Mathews, of Soufh Ber- wick, Me., will have charge of the shorthand department of the Law- r nee, Mass., Commercial School this year.

Eva B. Walt, last year with the Utica. X. Y., Free Academy, is to be with the Abington. pa.. High School this year.

C. A. Barringer, recently a student at Douglas, Ga.. is a new teacher in the Virginia Commercial College, Lynch- burg.

Esther M. Dlugg, Berlin. X. H.. is a new commercial teacher in the Hol- brook, Mass., High School.

Margaret Holland is a new assistant in the commercial department of the Junction City. Kansas, High School.

Daisy Hanna, of Westernport, Md., is a new commercial teacher in the Con- nellsville, Pa., High School. Florence A. Watts, last year with the Minersville. Pa., High School, is now with the Hammonton, X:. J., High School, as head of the commercial work.

J. C. McClanahan, of the Central Busi- ness College, Denver. Colo., has ac- cepted a position in the Everett, Wash., High School.

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

The Typist, A Course of Lessons in the Proper Fingering and Efficient Manipulation of the Typewriter, to- gether with a Collection of Graded Matter Suitable for Practice in the Application of the Art of Typing to Commercial, Professional, and Pri- vate Uses. By J. E. Fuller, The Phonographic Institute Company, Cincinnati. Cloth, 142 pages, ob- long, quarto. $1.23. "Seeing is believing," and it is evi- dently one of the purposes of the au- thor of this book to make the student of touch typewriting see just how work should be done. One of the means employed to accomplish this result is a series of photo-engravings which show the position of the arms, wrists, and hands in manipulating the typewriter, the manner of bending tjie fingers in rising or dropping from one bank of keys to another, the tech- nique of shifting the carriage, and the like. The book is by the author of the well-known "Touch Writer," and uivc^ the results of important ad- vances made in the pedagogy of type- writing in the years that have elapsed since Mr. Fuller wrote that popular text The teaching plan, according to the author's statement, is so designed that it "will train the learner to be first a student of models, next a good copyist, and finally a thinker who can apply his knowledge."

The Early History of the Typewriter.

By Chas. E. Weller. Published by the Author, La Porte, Ind. Cloth boards, ST pages, illustrated. Price $1.00. Proceeds to be applied to the monument fund to be erected in honor of the inventor of the type- writer. Mr. Christopher Latham Sholes.

The little pocket-size volume is a well-conceived and written book de- voted to a worthy cause, both histori- cal and memorial. It gives definite and interesting information about the first typewriter, its invention, its or- iginator, its manufacture and its pro- iluct. Especially important to typists who wish to know the history of the machine they operate and by which they earn their daily bread.

.y/it^JfAiS/ieM&duai&r' &

Bo i, he

ii ess ei ca tor, died in his [acksonville, 111., and was bur- ied Jul} 28, 1918.

M r Brown was born on a farm in

Fulton County. 111., in 1845, and

twenty years later he graduated from

in College, Poughkeepsie, X

Y.

In ISliT he accepted a position in mville Business College, and years after .he became its owner, thus early showing ambition ermination. In the course of time he became the owner of some twenty schools in Illi- nois, Indiana, Iowa and Missouri, but some five years ago they came under the ownership of Messrs. Peck and and are today owned by them individually. At the time of his death - the owner of some half dozen schi ll '1 5.

Mr. Brown was a radical and an en- thusiast in education and commercial training. He resented in picturesque ge the accusations of high brow irs that business colleges were but "clerk factories."

Mr. Brown had charge of business

exhibits in both the Chicago

and St. Louis Exhibitions, and was

an interesting personage at

teachers' meetings. His

in i H i personal and professional

will learn with regret ol bis

Duquesne University, Pittsburgh, on

June I - . ferred the 1 >eg] ei

.i li ir i if Science in Ecom imics

Messrs Harrj Leroy I (arnei

i ' iustafson and Elmer Elvin

Spanabel, former students and gradu-

the Zanerian, and all employed

i High Schools. The in-

in In. in ire. 1 it self as well as

them in thus recognizing ability.

The Northwestern Business College, Chicago, issues a m »des1 gray-covered ogui indicating i thi in mgh r< mrse i li Lie school.

SALESMANSHIP

THOS. E. CUPPER, Inc. Acct. Bingen, Ga.

THE APPROACH

\n order is not always secured on the spur of a moment without some preliminaries; there- fore, when a sales- m a n approaches a prospect ive buyer with a view to selling a bill of goods, if a start in the right di- rection has not been made the chances are that no business will be secured at that time.

There are no SET rules that will infallibly work on all individuals alike in securing ATTENTION— the same thing will not always interest every- one alike, and a way that seemingly proves to be successful in one in- stance, might result in absolute failure in another, and for that reason exper- ience teaches that TACT plays a con- spicuous part, especially at this stage of the anticipated business.

It is often necessary to consult a buyer's mood to carefully study his attitude and, to a certain extent, to anticipate his wants or needs, in order to FOCUS his attention on the sub- ject matter sufficiently strong to in- terest him in the proposition at hand. The really resourceful salesman, by means of ORAL FEELERS, as var- ied as mankind, ascertains these con- ditions as early in the game as pos- sible— he sums up the situation in or- der to gain an audience for a starting point, and once the opening is made, then the remaining facts may be logi- cally brought out one by one.

Human Elemental Interpretation

r.\ Human Elemental Iuterpreta- ti.ui is meant the ability to size up an individual to read human nature as

■lie would an open book. The ability to enter into the various attitudes, and moods, and feelings, with which a sale. man has to cope 'from day to day the ability to LEARN to adapt

iiii'- self to surrounding conditions ami enter into a buyer's full confi- The man who does not in some degree master the fundamental principles of reading that which NA- TURE has recorded, is sure to grope, more or less, in darkness and will ap the results that would other- wise be Dossible for him to do.

Tact

A little diplomacy goes a long ways It is a fatal error to try to unduly DRIVE a trade, or to RUSH a buy- er's decision, because there are thous- amls of men and women who cannot be handled in this manner. It's the same old story the world oyer, the house that tries these tactics will sooner or later awaken to the fact that they are losing patronage patronage that counts. The world is

full of folks that will gladly trade ii you give them time to decide, and act, and let them think they are hav- ing their way, while all the time you are really having your own.

The Minneapolis, Minn., Business Col- lege greets us with the most attrac- tive and expensive catalogue of the summer season. The cover is printed in blue, silver, black, and red. The inside is printed with blue borders, and illustrated attractively with pho- tos of faculty, students, etc. It is a fine representative of a fine school.

Advertising literature has 'been re- ceived from the following: Deibert's Private School, Philadelphia, N. y.; \\ hit ;,,n's Business College. Seattle: St. Joseph, Mo., Business University; Detroit Commercial College; Phono- graphic Institute iCompany, Cincin- nati; Brown's Business University. Adrian, Mich.; Astoria, Ore., Business College; Jones Commercial College, St. Louis; Bryant & Stratton Business College. Louisville: Oberlin, Ohio, Business College: Georgia Normai ( ollege and Business Institute, Doug- las. Ga.; Bowling Green. Ky., Busi- ness University; Hunt's Business Col- lege, Eau Claire. Wis ; Vineland, X. 1.. Business College.

MARSHALL'S MEANDERINGS

(Continued from page 1!))

that I was not. Then it was her turn to be fat-fried, and her blushes were really worth seeing.

"I-I-why you looked so exactly like him and-and-you were going along picking your teeth just like he always does, so I thought I'd just give you him I mean a lift. But just who are you, please'" I modestly informed her.

"Well! That is certainly a rich joke on me but well, after all. what's the difference? Just keep your seat, please, and I'll take you where you want to go." Which was done, and thus endeth the tale.

I leave the moral and conventional obliquities of this episode to be work- ed out by those who are expert in that sort of thing. Did either the lady or I do more or less than we should have done? I have often wondered. Any uiie who thinks he has the right an- swer will be received hospitably.

LETTER WRITING

t Continued from page \l\)

Remember, a letter adjusting a complaint of a customer should open by agreeing with him about .some- thin-. It might agree that his ex- perience must have been annoying, or express confidence that a satisfactory adjustment will be made, but it should begin with some sentence that brings the house and the customer closer together. An explanation of the facts should follow; then 'the con- cession the house is willing to make; then the conclusion.

^T <^^&uj//u&Js&&M&&r

ANNUAL REMINGTON FIELD DAY

The 14th Annual Field Day of the employees of the Remington Type- writer Company was held at the Rem- ington factory at Ilion, X. V.. on Sat- urday. June 15th. The weather was ideal for the occasion it could not have been better if made to order, and the consequence was a record break- ing attendance at this annual Reming- ton function.

Nearly five thousand people wit- nessed the track sports, baseball game and the other features of the Field Day. This audience was composed mainly of Remington factory employ- ees and their friends and families of Ilion and nearby towns. There was also a big New York delegation in- cluding President Kondolf. of the Remington Typewriter C o m pan y. Vice President-; Forrest, Bruce and Van Buskirk, and a number of the Home Office department heads. An- other big delegation, which came from Xew England, was composed of sixty- five Remington managers and sales- men from the various Xew England territories of the Company. This del- egation furnished one of the pictur- esque feature.- of the Field Day. for they brought along with them an in- imitable colored jazz band and a col- lection of new Remington songs, in which as usual praises of the Self Starter figured prominently.

The Remington Typewriter Band, composed exclusively of Remington Factory employees, was on hand as usual, but this time they were not the -"le performers of the music, for it was give and take back and forth all the time between the Remingtoi Typewriter hand and the jazz band.

The leading feature of the Field Day. however, has always been the drill .if the Remington Typewriter Company girls. The drill this year, ling to the universal verdict, was more beautiful than ever and re- flects the greatest credit upon Mr Bower, of the Remington fac- tory, win. trains the girls for this an- nual function. The affair this was a patriotic affair, in which the dis- ply of many American flags wa- a nent feature, and it ended with the singing of a number of patriotic songs. Thirty of the cirls in the drill were attired in the uniform of Red arse.- and the other thirty were in the white uniform of the American sailor boy. Altogether it was a pleas- ant spectacle; none who saw it would ever forget it.

The Remington factory has had a strenuous year in its efforts to keep up with the unparalleled demand for the Remington product due to war need- and the present clerical labor shortage, and they are looking for- ward to even more strenuous day- m the year to come. All the visitors to the Factory Field Day were deeply impressed with the fact that the thousands of employees at the Rem- ington Typewriter Works constitute one big. happy and harmonious fam-

ily with the will and determination to make good, no matter what the de- mand- may be that are placed upon them.

Arthur L. Ross, who has been in charge of the Bristol School. Taun- ton. Mass, goes to the Colby Acad- emy. New London. X. H . as head of the commercial work, following M. Roy I ondon, who has been made tie commercial work of the

irood, X. .1.. High School. Mr. i take- the place of J. \\". Rum-

ho has been made head of the commercial department of Humtsing- er's Business College. Hartford. Conn.

Mr. D. C. Beighey. a recent graduate of the Duquesne Universit) of Pitts burgh .md a commercial teacher in

thi High Schools of that city. now heads the Commercial Depart- ment of Lake 0 Mr. Beighey is an exceptionally fine penman and every inch a gentleman. Lakewood is lucky.

Mr. A. R. Reelhorn, who has been in the I. a Junta. Colorado. High School, is now in the Commercial Department of the Sioux City, Iowa. High School. Mr Reelhorn i; a fine man as well as an excellent penman. Mr. Carington Jackson, formerly su- i ei ntendent of schools of White Sul- phur Springs, Montana, resigned his .;i to become Dire.: u oi thi School of Business, a department of the Northern Normal and Industrial School. .Aberdeen, South Dakota. The B. E. wishes Mr Jackson much suc- cess in his new position. Mr. Robert G. Wharton, who for the had charge of the lerc-ial Department of the Potts- •ov.i. Pa, Business College, became a new member of the faculty of Pierce School. Philadelphia, on June 1st. in which institution he is instructor in

opkkeeping. 1 f'c.ne A. Wilson, for the past seven ..a'- -ales manager of the middle west for the Ellis Publishing Com- pany, of Battle Creek, Mich., in May ..f thi- year was elected president of that Company by the directors. Mr. Wilsoii .succeeds the late W. B. Phil- ps Mrs. Henrietta Ellis retains the

position she has so ably filled -t fifteen years. The Company's outlook is promising even in these days of war System is the keynote of efficiency, and that is what the Ellis publications promote. Irving V. Cobleigh, for a number of vears at the head of the Commercial Department of the High School. Bur- lington, Yt.. is now in charge of that work in the Marsruand School. Brook- lyn. X. Y.

Ida M. Gordon, Bunker Hill. W. Va . i- now teaching penmanship in the Mansfield, Ohio. High School, having Qualified in Columbia Commercial C< ege al Hagerstown, Mil., and the Zanerian.

Miss Abby L. Sturtevant, Princeton. Minn, i- to be the new commercial teacher in the Deadwood. S. D.. High School.

Col. Geo. Soule, President and Found- er of Soule College. Xew Orleans. June 6, 1918, had the degree of Doctor of Laws conferred upon him by Tu- lane University. In so doing we are not sure which was honored the more, the University or the Colonel. Dr. Soule has had an experience and car- eer not quite paralelled or equaled by any other commercial educator as concerns length and service. He is a man of exceptional personality, com- manding in appearance, broad of vis- ion, and benevolent of heart. He is in his 85th year.

Mr. F. S. Robinson has severed his

connection with the Walnut Hills

. hool of Cincinnati, and is now

in the government service as a Cost

intant for the duration of the

We hope that after the war is

over the commercial teaching profes-

11 offer such inducements that

number of commercial teach-

11 return to the work. For the

gi od of our country the most highly

qualified men and women are needed

in the teaching profession as well as

in other lines of work. _

Miss Mary E. Kumbalek, of Two Riv^ ers, \\ is., is now supervisor of Pen- in. m-hip in the public schools of Junction. Colo.

H. G. Wood is the new Penmanship

egg Shorthand teacher in the

I os Angeles, Calif., Business College.

F. O. Signs, last year with the Ot- tumwa, Iowa. High School, has been made head of the commercial depart- ment >.ii the Newton, [dwa, High

Miss Dorothy Goodwin, of the El Dorado. Kansas, High School, goes to the Thief River Falls, Minn., High School.

Paul H. O'Hara, of the Xew Bedford, '' H'igh School, has been appoint-

ed head of the commercial depart- ment of Hefney Institute. Brooklyn.

Xew \ i

A MEMORIAL

The Sholes Monument Commission has been appointed by the National Shorthand Reporters' Association for the purpose of raising a fund for the ion of a monument m memory of Christopher Latham Sholes. the inventor of the typewriter, whose re- mains have been lying in an unmarked n 28 years

The appeal for aid in this worthy undertaking is addressed to every man, woman or child who have re- ceived benefit from this invention. The donation of a thrift stamp of 25 or 50 cents, which will aid both the nent and the commission, will be thankfully acknowledged.

A small volume entitled "The Early - of the Typewriter" is pub- lished and on sale, bound in cloth. For $1.00, the proceeds to be applied entirely to the monument fund.

Address Chas. E. Weller, Secretary- Treasurer. No. '.'nc, Masonic Temple. I,aPorte, Ind.

^ ^^&u<&uM&6£*a&r %

Mr. W. S. Sanford, who has been an instructor in Brown's Danville, 111., Business College, is now assistant principal in Brown's Kankakee. 111.. Business College. Mr. Sanford has been a big B. E. clubber the past year.

H. F. Kimball, of the Auburn. Me.. High School, follows H. E. Congdon as head of the commercial work in the Bangor, Me., High School. Mr. Congdon becomes a teacher in the Bryant & Stratton School, Boston.

W. S. Britton, of the Bryant & Strat- ton Business College. Buffalo, returns to the Merrill Business College, Stam- ford. Conn., where he taught two years ago.

W. W. Wightman, who has been head of the beginning department in book- keeping at the Bryant & Stratton Bus- iness College. Buffalo, has gone to France as a Y. M. C. A. Secretary.

Miss Marion E. Hart, of the Putnam, Conn , High School, has received an appointment in the High School of Commerce, Springfield, Mass.

J. C. McClanahan, of Phoenix, has recently joined the Central Business College. Denver.

Miss M. Gertrude Willey, of Lamb's Business College. Brooklyn, N. Y., is a new shorthand teacher in the Cole- man National Business College, New- ark. N. J.

Mr. L. W. Pulsifer, of the Burlington, Yt.. Business College, is a new com- mercial teacher at Burdett Business College, Boston.

Miss J. Fern Morman, Broken Bow, Xebr . has been made commercial teacher in the Wheaton. Minn., High School.

H. E. Alvis, for many years head of the commercial work of the Burling- ton, Iowa. High School, goes to the Capital City Commercial College, Madison. Wis., as head of the com- mercial department. Agnes Benson, of Black River Falls. \\ is., has been elected head commer- cial teacher of the Morris, Minn., High School.

Miss Stella I. Churm, of the West on, Pa.. High School, has been made head of the commercial work of the State Normal School at Mans- field. Pa.

Miss Immogene Warren, of the Behnke - Walker Business College, Portland, < > r t- . > n . has accepted ap- pointment in the Everett, Wash.. HKgh School.

Melvin Horsey, of the Crisfield, Md., High School, has accepted a position with Drake Business College, Passaic, X. J.

Miss Katharine Sayles, of the Four C's. Des Moines, is a new shorthand teacher in the Spokane, Wash . Expert School.

Leon G. La Fleur, last year with the Warwick High School. River Point, R I , goes ti, tin- Vonkers, X. Y.. High

Scl 1, a- head of the commercial

work.

Miss E. A. Gillis is a new shorthand teacher in the Washington, D. C, Business College. Miss Charlotte A. Norton, of Sonaer-

ville, Mass.. is a new commercial teacher in the Stamford, Conn., High School.

Mr. A. R. Beard, last year with Brown's Business College, St. Louis, has been transferred to Brown's Busi- ness College, Davenport, la. Mr. L. J. Strong, Aurora, 111., is to have charge of the commercial work of the Pottstown, Pa., Business Col- lege next year.

Harry C. Goggins, who has been with the Beatrice, Nebr., High School dur- ing the past year, is to be with the Lincoln. Xebr, High School next year.

Miss Connell will have charge of the commercial work in the High School at Dillon. Mont., next year. A. J. Mitchell is a new commercial teacher in the Pana. 111., Township High School.

H. M. Terwilliger goes to the Corn- ing, N. Y.. High School for commer- cial work.

Jessie J. Fisher, recently with the Youngstown. Ohio, Business College, goes to the Mann's Business College. Columbus. Ohio, as a shorthand , teacher.

Miss Margaret Doody, last year with the Lake Mahopac. X. Y., High School, goes to the Tuckahoe, N. Y., High School.

Miss Tillie Fiman, of Haverhill. Mass., is a new teacher in the Merchants' and Bankers' School, Hartford, Conn.

E. M. Johnson, who has been in charge of the commercial work of the SaMna, Kansas, High School, is one of the many commercial men who have been called into the Govern- ment Service.

D. E. Whaley, last year with the Packard Commercial School, Xew York City, has joined the Y. M. C. A. War Work, and is to go to France.

Miss Lucretia Davis, last year with the North Platte, Nebr., High School. will have charge of the commercial work in Walesnburg, Colo. Miss A. Estelle Allen, of the" Brad- ford. Pa . High School, is to be with the Bloomfield, X. J.. High School next year as a shorthand tecaher.

Miss Marie Garnock, last year with the Litchfield. Minn., High School, goes to Staples, Minn., for the High School commercial work next year.

Mr. H. B. Immel, who has been in charge of the High School Commer- cial work at La Porte, Ind., will have a similar position next- year at Fort Wayne. Ind.

Mr. R. S. Baker, for several years with the Concord. X. H., High School, is to be with Burdett College, Boston, next year.

Irving V. Cobleigh, for years the head of the commercial work of the Bur- lington. Yt.. High School, has taken a position with the Marquand School i the Y. M C. A. School), Brooklyn. X. Y.

Archibald T. Caswell is to be a new

commercial teacher in the Bethel, Conn., High School next year.

Miss May Beard, of the Bryant & Stratton Business College, Buffalo, is to teach shorthand and typewriting in the Xew Castle. Pa.. High School next year.

J. M. Pierce, of Drake Business Col- lege. Xewark, X. J., is a new commer- cial teacher in the Merchants' and Bankers' Business School, Xew York City.

Miss Lillian M. Philpot, of Corinna, Me., will be with the Middleboro, Mass., High School next year as shorthand teacher.

Ronald M. Pyle is to teach commer- cial branches in the Coatesville. Pa., Business College next year.

Miss Lottie R. Mitchell is to have charge of the shorthand department of the Woonsocket. R. I., Commercial School for the coming year. Mr. Adrian E. Holmes, of the Ports- mouth, X. H.. High School, goes to the Burlington. Yt., High School as head of the commercial work.

C. C. Miller is a recent addition to the staff of Strayer's Business College, Washington, D. C. Miss Henrietta Radell, who taught commercial work in the Wabasha. Minn., High School last year, is to have similar work with the East Waterloo, la.. High School, during the coming year.

Miss Eva A. Larson, of Minneapolis, is a new shorthand teacher in Child's Business College, Providence. R. I. Miss Lena Fogt, for many years with the Cedar Rapids. la.. Business Col- lege, is the new owner of the Central College at Marshaltown. Iowa. Miss Delia Briggs has been engaged by the American Business College, Pueblo, Colo . for shorthand work. Miss Ol'lie Flowers for shorthand and typewriting, and Miss Floy Gillespie for bookkeeping.

Mrs. Jennie E. Brown, who was re- ported lecently as former assistant supervisor of penmanship in Buffalo, was a supervisor of penmanship in Kenmore instead of Buffalo. She also had charge of the penmanship for the High School at Kenmore. Miss M. S. Smith, Greenport. L. L, is a new commercial teacher in the I'lainneM. X. J.. High School.

Mr. H. C. Leffingwell, supervisor of writing and commercial teacher in the Meadville, Pa., schools, has accepted a position with Scott Baschert & Co.. certified public accountants, of Pitts- burg, Pa.

T. B. Cain, transferred from the Olson Commercial College. Independence, Kansas, to the Douglas Business College, McKeesport, Pennsylvania, where he succeeded C. H. Leasure as Principal, who leaves there to accept a position with the Iroti City School of Pittsburg.

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33

The RED CROSS and CLARA BARTON

Stories from Recent Real Life By CHARLES T. CRAGIN

Hotyoke, Mass.

Up from the meadows rich with corn, Clear in the cool September morn, The clustered spires of Frederick stand Green walled by the hills of Maryland.

It was the month of September in the year 1862. A year and a half of bloody and disastrous war had convinced the North that Mr. Seward, Secretary of State and wise poli- tician, made a mistake when he said that seventy-five thousand Northern women, with brooms, could go through the South and put down the rebellion. The South, too, was 'beginning to change its mind in regard to the ability of one Southerner to lick six Yankees. That was the general estimate previous to 1861, but a year and a half of exper- ience had convinced the Butternut soldiers that one six-foot Yankee of the Michigan iron mines, was about all the average Southerner cared to play with. McClellan's splendid Army of the Potomac had been badly bat- tered and 'beaten, and reeled back from the soil of Virginia into Mary- land, after Pope, who had taken Mc- Clellan's place, had written a vain- glorious dispatch, saying "From this time forward my headquarters will be in the saddle." Those that didn't like Pope said there were more brains in his saddle than anywhere else about him, for he had been all cut to pieces by Stonewall Jackson at Chancellors- ville. McClellan had been caled back, to the great joy of the army, and he was preparing to make a last stand against the onward rush of Lee and Jackson, whose victorious army of Virginia was sweeping on towards Washington. 80,000 men had wildly- cheered "Little Mac," as the army called McClellan, as, with his glitter- ing staff, he rode down the battle line before the coming fight, ready to meet the oncoming rush of the gray clad host under the stars and bars. They met at Antietam Creek, in Maryland, on the 16th day of Sep- tember, 1862, and there was fought the bloodiest battle of the Civil War. Over 12,000 men made up the list of killed, wounded and missing on the Union side. There was no digging of trenches in 1862; no field artillery that hurled high explosives anywhere from six to sixty miles; nd aeroplanes to act as the eyes of the army; no cam- ouflage to hide things from view. The foes simply came together, the gray against the blue, the hammer and the anvil. The bayonets mixed and crossed and the guns spouted out fire till the blaze burned the beards off the faces of the opponents in that

death grapple on that red day when L2,000 Union men bled for the Stars and Stripes. The rebels lost even more for they were the attacking party and, when the curtain of night fell over the smoking, blood soaked fields. Antietam Creek ran red into the Rappahannock. As the day drew to a close, the gray hosts surged again and again and jet again, up against the very muzzles of the guns of Burnside's batteries, supporting the wavering hosts of "fighting Joe Hooker, and men were cut down like wheat before the reaper. And the reaper was red Death.

The Coming of the Woman Behind the great blue army of the North was a wagon train, ten miles long, artillery first, then ammunition, then food and supplies sent up from the rear, and far in the rear of this endless train, for days, had been a big, canvas covered army wagon in which was packed, among the medley of supplies bandages, chloroform, wine, whiskey, bread and pretty much everything else a rather small but very athletic woman of forty. A bit thin of face, prominent Grecian nose, wide kindly mouth, firm chin, high, rather narrow forehead, and a wealth if inky black hair which never turned gray. Every motion of the head and body showed alertness, and the dark clear eyes gleamed kindliness, intel- ligence and courage. She was the .inly woman in the great army, unless it might be some female camp follow- ers about whom the less said, the bet- ter. The night of the 15th, as the sun went down, the woman heard from her perch on the army wagon the low rumble of what seemed like distant thunder, the prelude of the coming battle the flash and rumble of far off guns and her wagon load of hospital supplies was trapped in the great ten mile long chain of wagons. But this woman was a Yankee woman from Massachusetts the best state in the Union, so we Massachusetts people think and the Yankee of New En- gland is resourceful and has a way of getting there. At three o'clock in the morning, just as the East was begin- ning to turn gray, the heavy, covered wagon, which carried the woman and her supplies, crept quietly out of the encampment where the long train had halted for a few hours' rest, and through fields, over bridges and trenches, such as the modern war tank navigates, she executed a flank move- ment which put her wagon, her mules, and her deeply cursing mule drivers right up behind the cannon where she wanted to be, and the next morning the storm of the battle burst with all its fury, and the valley of Antietam Creek was a red hell of battle.

The Storm of Battle

There were several stone bridges over Antietam Creek, and across these "Little Mac" hurled his blue- clad host against the army of Vir- ginia. On the far left of the line, "fighting Joe Hooker" had crossed but had been driven back by the fur- ious charge of Stonewall Jackson's

men. To his relief Burnside had rushed his artillery. Cannoneers gal- loped madly over the blood-stained field and whirled their guns into posi- tion and poured a rain of death into the advancing rebels and, around a large farm house which stood on a high knoll overlooking the field of battle was the Union hospital, im- provised on the very field itself, and here men, shot all to pieces, slashed with sabers and gashed with bayonets were being brought by scores and hundreds. The blue and the gray- alike, for there were many wounded prisoners.

A few doctors, gallant fellows, were domy their best to keep back death from the mangled forms. They had almost nothing to work with. Four tables on the porch of the house had four men upon them for operations all the time There was no chloroform except a little the doctors had brought in their pockets. There was no wine, no stimulants, no food. Every strip of cloth in the house and the doctor's shirts and underclothing had been torn up for bandages, and the sur- geons, without even a string to tie up the bandages, were using corn husks taken from ripening corn in the near- by fields to bind up the bleeding.

The Angel of the Battlefield

And then, in that hour of darkness, out of the smoke cloud across the shot-turn plain there came in sight a mule team, six galloping mules lashed to their utmost speed by the swearing drivers. Behind them a heavy army- wagon swayed and jolted. Minie bullets hissed and cracked around the heads of the long-eared mules and the cursing drivers, and the sod of the field to right and left was torn by solid shot and bursting shells.

The mule team whirled up in front of the farmhouse hospital, the woman, alert, brave and confident, stepped into the place of action.

"In God's name how did you get here?" said Dr. Dunn, of Conneaut, Pennsylvania, the surgeon in charge, and the woman answered: "In God's name. What do you want?" And he said everything. "My God, we haven't got a string to tie up a corn husk bandage!" And she said: "I have got everything." From the wag- ons there came bandages in great rolls. Wines, whiskey, chloroform, everything to aid the surgeons, and the woman was everywhere. It was no health resort, that hospital on the hilltop. Flying bullets tore the shin- gles from the roof and shattered the window panes. A shell had knocked off the chimney and a round shot had torn away the ridge pole. A wounded soldier lying near asked the swift moving woman for a drink of water: she bent over and with her right arm raised his head to give him the drink when Swish! chug! a bullet tore through the sleeve of her dress arm, buried itself in the body of the wounded man, and he did not need that drink. She said years afterwards "I never mended that hole in the arm of my dress."

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Tn the barn near the house the

woman set up a stove, made gruel and

and broth and brightly lighted

the barn with candles, for the thunder of battle had died away, and night hun<f deep over the blood-stained held where Antietam Creek, streaked with crimson, ran on it.-, sluggish way through the valley.

She went back to the house and found Doctor Dunn, his head bowed in his hands, sitting in front of a two inch bit of candle which burned feebly on the table. "Good heavens," he said. "Think of it! Here we are with live hundred wounded men. some of them bleeding to death, all of them demanding surgical opera- tions, and that two inch candle is all the light we have to operate by! Scores of them will die before morn- ing?"

The woman took his arm. led him to the window, pointed to the brightly lighted barn and calmly said. "Candles Doctor!" "Have you got them?" said he, "how many?" "All you want," said this angel of the battlefield "Boxes and boxes of them." She had been through the campaign of the Peninsula already and had brought a large supply of candles with her to Antietam, and all night long the sur- geons did heroic work to patch up torn human frames. The woman worked fiercely for weeks after the thunder of Antietam had died away and Lee and Jackson had retreated back into the hills of Virginia. Then fever struck her own, and after days of endless toil she went back to Washington.

At the Lacey House Three months of rest in Washing- ton and we find this dauntless woman at the Lacey House on the bluffs overlooking the Rappahannock where on the opposite side, crowned by Mary's Heights, lay the Virginia city of Fredericksburg held by a strong force of Confederates. General Burn- side had become commander of the army of the Potomac and Burnside wanted to get across and take that city, for all the North was howling for him to do it. "On to Richmond!" was the cry everywhere, and Fred- ericksburg lay blocking the way Burnside was a brave soldier and a good fellow, but was not over-stocked with brains. Still, he knew enough to know that it was no joke to cro>s the river on pontoons, capture the city and storm Marye's Heights behind which lay the army of Virginia, but the newspapers kept at him and finally he gave the order. "Bridge the river!" Hundreds of soldiers rushed the pontoons into the sluggish Rap- pahannock and laid down the planks. There was no sound from the other side, and a cheer went up from the army as they saw the pontoon bridge swiftly extended across the river. I'.nt the cheering was checked as a swift rain of bullets from the other side cut down the bridge builders like corn stalks before the reaping sickle. Again and again they tried it only to be shot down by scores on the nar-

row bridge, and then Burnside gave the order: "Man the boats!" The gallant men of the 32nd Michigan sprang into the boats and swiftly :n\\ed across the river; but as they neared the other side sharp shooters shot down scores o>f them before they reached the shore, scrambled up the banks, and with their bayonets routed out the riflemen from the cellars and warehouses along the river bank. The army rushed across the bridge and from every street of Fredericksburg shots were fired on the charging com- panies, and batteries thundered from :.treet corners while the Federal guns rained shot and shell through church spires and roof-trees as the army an- swered the bugle call to storm Marye's Heights. And up they went. the blue-clad hosts, right into the withering fire from behind the stone wall that crowned the storm-spent crest.

A Call for Help Across the river on the northern side at the Lacey House, a rather pretentious mansion, on the high bluff was Clara Barton, the Angel of the Battlefield with two or three other women, when the call came from across the river in Fredericksburg. "You are wanted over here." Those about her said. "You must not go. It is death to cross that bridge," but this woman never hesitated, and she did not seem to know what fear was. The rough mule drivers who had come there with her made a body- guard to guide her across the bridge to Fredericksburg on that December day in 1862. Bullets hissed in the water and tore splinters from the planks around their very feet as they crossed On the other side an officer helped her down from the end of the bridge to the street level. As their hands were raised in the act of step- ping down, a piece of exploding shell carried away a portion of the officer's coat and her dress, and the next in- stant a round shot thundered over their heads and killed a horse and rider not thirty feet in the rear. She left the officer, hurried to the field hospital, and in less than a half hour that same officer was brought to her dead. Fredericksburg was a shambles. 12,653 men were killed, wounded and missing in that terrible defeat of Burnside. Did they appreciate the work of this gallant little woman of Massachusetts in the crowded field hospital at Fredericksburg? A Union general came there and saw her, the only woman at work He supposed she was one of the few women re- maining in Fredericksburg and he said. "Madam, I am very sorry you were unable to go out of the city and I will see that you have proper pro- tection." "General," said that woman as she rose, stained with blood from the side of a dying man, "I believe I am the best protected woman in America," and a hoarse cheer from hundreds of wounded men around her rose at her words and was caught up and carried down the whole line of the army. They did, not know what they were cheering about but they

cheered just the same, and the Gen- eral said, as he recognized her, "Miss Barton, 1 believe you are the best protected woman in America!"

A few months later she went into a crowded hospital, and every man in that ward who could by any possi- bility tumble out of bed, did so and stood up and cheered her.

Taming the Mule Drivers It was several months after Antie- tam that Clara Barton started to join the army of the Potomac at Freder- icksburg. Before going, she made her way to Quartermaster General Rucker, and told him if she could have had five wagons instead of one she could have relieved all the thous- ands of W'Ounded on the bloody fields of Antietam. And General Rucker. the tears running down his furrowed cheeks, said. "You will have all you want next time." and next time came soon A private messenger from somebody high up, possibly Lincoln himself, came to her and said, "They will fight again at Fredericksburg. Can you go, and what transportations do you want?" She said, "Yes, I can go, and I want three six mule army teams with good drivers." They gave her six army mule teams and an am- bulance. She saw that they were loaded with everything possible, and then she looked at the mule drivers, eight or ten rough looking customers they were. They had driven through the mud of Virginia for a year in the campaign of the Peninsula. They were not soldiers, they were not un- der military discipline. The profanity of soldiers in Flanders has always been quoted as phenomenal, but the soldiers of Flanders were just inno- cent kindergarten swearers besides the army mule drivers that had toiled through the mud of Virginia for a year, and they had sworn a solemn swear, in fact several swears, that they would never "By the great horn spoon!" go back to Virginia again. They started, and the language they indulged in was not that of cotillion leaders, social lounge lizzards, nor pink tea attendants, and Miss Barton got the benefit of it. They decided they would go. but they would go as they wanted to.

As early as four o'clock in the after- noon, they turned the mules into a field and prepared to make camp. She sent for the leader and asked him what he was going to do. He assured her in language more picturesque than dainty, that he wasn't going to drive in no blankety-blank night over those blankety - blankety - blankety - blank roads "Well." she said, "you can drive till night anyway, and you had better do it." There was a look in her eyes that somehow- made the rough mule driver think perhaps he had, and they decided they would give her all the ride she wanted, and they kept those teams bumping over the rough roads till late night. She didn't stop them but let them go until about ten o'clock they found she was not going to stop them, so they stopped themselves and made camp. They

^ <^^&u&n^&&u*f&r &

felt a little mean at the way they had treated her, and they went quietly over to get their rations of hard tack and salt horse out of the feed boxes in the army wagons. And then they got a call from Miss Barton, and rather sheepishly, they came in a body to answer it. She had prepared a fine meal with hot coffee and soup and everything that a hungry man or woman could desire, and she made these rough mule drivers sit down with her, and she treated them just as politely as if they had been members of the president's cabinet or officers of the army. They were mighty glad when that meal was over, it nearly choked them, and they slouched away one by one and went and got behind the mule teams, where they engaged in earnest conversation. And then, after Miss Barton had washed the dishes and got her things packed away she saw that band of disreput- able looking outlaws coming again.

The leader had long, black hair hanging down over his shoulders, eyes as deep as midnight, and he looked like a bandit king. She asked them to sit down by the fire. "No, thank you," said the leader. "We didn't come to warm us, we're used to cold," but he choked a little and said, "We come to tell you that we are mighty ashamed of ourselves." She didn't interrupt him. After gasp- ing a little he went on: "In the first place we didn't want to come. There is fighting ahead and we have seen enough of that, and then again, we never seen no train with a woman bossing it, and we didn't like it. and we have been mighty ornery and mean all day, and said a good many hard things, and you treated us like gentlemen. We had no business to expect that supper from you. It was the best we have had in two years. You have been as polite to us as if we were a general and his staff, and we come to ask your forgiveness and we shan't bother you no more." And it was these eight or ten rough mule drivers that marched as a bodyguard to Clara Barton when she crossed the Rappahannock into Fredericksburg

amid a storm of flying bullets with dead men falling all around her. They never left her so long as she followed the army.

An Incident of the Lacey House

In the Lacey house after the butch- ery at Fredericksburg were crowded twelve hundred wounded men, and it was only a twelve room house. You can judge how thick they were packed in. They lay so close together that the three or four women nurses and Clara Barton and the doctors had to feel their way very carefully be- tween the wounded men stretched out on floor and table and veranda, and everywhere. As the woman passed through one of the rooms a feeble hand clutched her dress and gave it a little pull. She stopped and found a fellow bleeding to death from an ar- tery severed in his leg. She tore a piece off her skirt, made a tourniquet with a chair rung and stopped the bleeding, and went on and left him. As she left he feebly said: "You saved my life!" Later, a day or two per- haps, she went through one of the rooms again, and again there came that tug at her dress, and a feeble voice said: "You saved my life." Three months later she was passing through one of the wards in a great hospital at Washington, wrhen a long, skinny hand reached out from one of the beds and twitched at her dress, and a hoarse voice said: "You saved my life!" Six months later, or a year later, I don't know how long, as she sat at her office in Washington, she heard the clump, clump, clump, of a wooden leg come stamping down the corridor. Her door softly opened, a head stuck itself way in and a voice said: "You saved my life!"

The American Society of the Red Cross now numbers millions of mem- bers, and I believe the readers of this magazine will agree with me that the world never produced a braver w-o- man than Clara Barton, its founder and first president.

Next month I'll tell you about her childhood and early training.

IT FILLS A GREAT NEED

Central High School,

Jackson, Miss.

June 29, 1918. Zaner & Bloser Pub. Co.,

Columbus, Ohio. Dear Sirs:

Inclosed find money order for One Dollar, for which please send me The Business Educator one year, begin- ning with last month's issue, if you have it.

I have never had any other paper that I have enjoyed and gotten so much real practical good out of as The Business Educator. It fills a great need in its field.

Very sincerely,

J. P .CLARK.

Mr. Albert Philip Meub, teacher of Penmanship in the Pasadena, Calif., High School, has developed into a full-fledged, high-grade entertainer, being especially strong in Yiddish, Irish and Italian stories as well as an interpreter of Riley's poems, etc., etc. During the summer he covered the Pacific Coast Cantonments, Forts, and Naval stations from Camp Lewis in .Washington to San Diego as an en- tertainer in the Y. M. C. A. War Work Circuit. Mr. Meub is skilled in tongue as well as pen, and is therefore sure of employment the year around, including holidays. Many of our readers will be delighted to learn of his merited success and recognition. Filing is the name of a brand new magazine published at 320 Broadway, New York, by Filing Incorporated, Publishers, at $1.00 a year. Mr. Row- land W. Jolly is President and Treas- urer and Editor, and the magazine, a :}6-page periodical, is up-to-the-minute in appearance and contents. It comes, like a war baby, when there are more magazine deaths than births, but it comes to fill a niche and need, and it promises long life and success. We wish it all it deserves by way of pros- perity and success in its mission to bring order and dispatch to the im- portant work of filing letters and doc- uments, and a thousand other details of importance.

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H. Fitts, Supt., Mrs. Lena Neall Rockwell, believer in efficient writing and promotes it on

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Through our long-time friend and former pupil, Mr. C. S. Jackson, of Seattle, Wash., we learn of the death of Mr. W. F. Giesseman, who depart- ed this life June 12, leaving a widow, son and daughter, and a host of friends to revere his memory.

For nearly a quarter of a century he was at the head of the penmanship department of the Capital City Com-, mercial College, Des Moines, Iowa, going to the Pacific Coast about 1904. where he was associated with com- mercial schools at Bellingham, Ever- ett, Tacoma, and Seattle, teaching in the Ballard High School of the last named place the last five years of his work.

Mr. Giesseman was a man of sterl- ing character and a penman and teacher of superior quality. A quar- ter of a century ago, and until he went west, no convention was quite com- plete without his congenial, level- headed companionship and counsel.

The profession and the world are the richer for his having lived and taught and wrought in fields of friend- ship and penmanship.

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Penmen & Card Writers

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FARMER BERKMAN

May 18 and 19, your editor hied himself to the country home of Mr. and Mrs. Fred Berkman, St. Clair, Ohio, about eight miles north from East Liverpool, for a two days' vaca- tion, feast-over, and reunion of friend- ships formed in 1906 when he came to the Zanerian from the West.

Mr. Berkman during these past twelve years taught penmanship and other commercial subjects in Cleve- land, Spokane, Portland, and Pitts- burgh, in a manner distinctly to his credit.

In the summer of 1917 he purchased an 80-acre farm and became a farmer once again, having been reared on one in Kansas when it was "bone dry" sure enough at certain seasons of the year, in more than mere prohibition.

Mr. Berkman has brought to his farm operations the same practical wisdom in planning and skill in execu- tion he employed in penmanship, shorthand, typewriting, and anything he pretended to do, and as a conse- quence he is developing a highly pro- ductive property, with diversified products, such as grains, vegetables, berries, fruits, nuts, poultry, and stock.

We have never known another man who has so completely and success- fully changed his profession and car- ried over so much of near-genius as he has in his interpretation of soil, climate, and products. And, fortunate- ly, his better-half and son are as hap- py and handy in the work as he, and as a consequence health as well as wealth are coming their way.

Beautiful Little Beaver river flows by the farm and house and amid hills both picturesqque and productive.

Mr. Berkman is enough of an artist to enjoy the landscape with its ever- changing aspects due ;to atmosphere and season, and as a letter writer he can come as near to talking on paper as Eytinge and Gaylord, which means that he is not a past but a present master of convensational written En- glish.

Mr. Harry Wildrick, Supr. of Writ- ing, Wilkes-Barre, Pa., Public Schools, has stimulated unusual en- thusiasm among his teachers and pupils on the subject of writing. As a consequence, splendid results are being secured. More than five hun- dred pupils have been awarded Special Certificates. Considering the many interruptions of the past year, this is an enviable record and one which but few cities of the size have equaled.

WANTED!

Copies of the February, 1918, number of The Business Educator, both editions, for our files.

ZANER & BLOSER CO.. Columbus, Ohio

Mr. M. Otero Colmenero, of San Juan, Porto Rico, whose portrait ap- pears above and whose hand writing is shown herewith, was born in Ponce in 1887 and attended the common schools in the town of Berceloneta un!til 1907, when he moved to the capitol of the island, at which time he began the study of penmanship and bookkeeping by correspondence, while serving as a clerk in the offices of the American Railroad Company.

In 1911 he began as stenographer in the Division of Disbursements and Accounts Department of the Interior of Porto Rico, in which he is still em- ployed as bookkeeper.

He owes a remarkable handwriting first, to his own initiative, and second, to the corresDondence course he took of Mr. Tamblvn, of Kansas City, and third, to THE BUSINESS EDUCA- TOR. As will be seen from the spec- imen reproduced herewith, he writes with exceptional freedom and accur- acy, coupling artistic interpretation with manual skill. It places him in the front ranks of American penmen, and one whom we will hear from further from time to time.

THE TEACHERS' FRIEND

A teacher often gets the blame for a stud- ent's failure, when the fault lies in the text they are teaching-, just as it lies in a gun with its sights out of line. The Byrne text books shoot straight to the mark and the teacher receives praise for efficient work. There is a reason for so many of the best schools teaching Byrne texts. Examine them.

Byrne Combination Shorthand.

Byrne Simplified Shorthand.

Byrne Simplified Shorthand (Spanish .

Byrne Practical Dictation.

Byrne Duplex English, Punctuation

and Correspondence. Byrne Practical Speller. Byrne Practical Business Writing. Byrne Touch Typewriting. Byrne Bookkeeping.

yrne Combination shorthand

WRITTEN EITHER WITH TYPEWRITER 0R PENCIL

BYRNE PUBLISHING COMPANY

57 East Jackson St.. Chicago, 111.

.H^HfliUJIIUf.TOtffffllfflW.Tfflim

^ ^J38u4/n£M£<&uv&r &

Lets Unite to Help the Red Cross!

Send me S1.00 and you will receive 12 cards with your name writ'en n and some selected specimens of my anship for \ oor scrap book. Fifty cents ;ived before December 31, IMS. will be 3 Porto Kico Chapter of the American iceipt for vour donation, dulv signed bv II be sent to von. You get the whole ley and tbe RKH CROSS the p'oflt of ion Think how much we can do without lingle penny.

Red Cross, the Treasurer value of your

E A BANKER

•.ui.llMI'.US. OHIO

Are You Interested in

FINE PENMANSHIP?

nclose twenty-five

>h and one dozen cards. Address

W. A. Schmidt, Rocky Mount, N. C.

IJII,Mrl,IJlM.U.II.f.l'JJ,UIJja:jJIII],M,l*iJ.i||l.ll,llJ,lll.l,ll,IAJ,IJ.tlill,mi^H[J.U.M

&/u dtiuJS/i&tt odu&f/rr* <$>

"hese rather remarkable signatures are by ;s Jeannett E. Baldwin, penman, Polytech- High School. Los Angeles, Calif., and ten ner pupils. Something like a hundred were ed but pale ink prevented their repr

duction.

Miss Baldwin wrote the first name

and the

pupil then wrote underneath. In

many it

was difficult to distinguish the one

from the

other. The "Poly" has long since

been fam

ous for its fine penmanship under the

skilled in

struction of Miss Baldwin.

Beautiful War Service Record Etched with a Steel Pen by P. W. Costello, Scranton, Pa.

Send me 50 cents together with the name of your soldier, sailor or Red Cross nurse relative, friend or sweetheart, together with the date of his or her entering: the service, and the branch of service in which he or she is engaged in the great world war for democracy, and I will send you post- paid the roost beautiful War Service Design on the market, with the record lettered in same in the best possible style. The design is also arrang- ed to permit the mounting in of photo of the young patriot.

P. W. COSTELLO, Engrosser and Illuminator Odd Fellows Hall Bldg. SCRANTON. PA.

GRAHAM TEACHERS

are in demand for positions in public and private commercial schools.

Let us know your qualifications and require- ments. Our registration and placement service ia free.

ANDREW J. GRAHAM & CO.

1133 Broadway New York City

CO-OPERATION

Michigan City, Ind., July 27, 1918 The Business Educator:

Enclosed find one dollar for renewal of the Business Educator.

I look forward each month for my copy of the B. E. It is a source of inspiration, progression and co-opera- tion to keep in touch with penmanship problems as given in the Business Educator.

Sincerely, HENRIETTA LEUSCH,

Supr. of Writing, Pu'blic Schools. This is only one of the many letters we receive expressing appreciation of our magazine. These letters come from supervisors of writing, teachers, principals, students, etc. You would do well to keep your name on the subscription list, and take advantage of the excellent lessons and splendid articles which will appear in the Busi- ness Educator during the coming year.

VISITS WITH A PURPOSE

Editor, The Business Educator:

I have been re-elected to the posi- tion of head of commercial depart- ment of Fort Smith (Arkansas) High School.

It is my purpose to establish a good reference library for my department, and I have recommended the Business Educator as one of the journals to be included.

I am spending a portion of my va- cation time visiting summer schools thaJt maintain a commercial depart- ment or commercial courses. It will prove a vast asset to me in my work and it is a kind of recreation that I enjoy.

\Yith best wishes, I am,

Yours most sincerely,

T. B. LINER.

Ynnv rkanca to purchase a well at- 1 OUr llldllie tended business col- lege in Central Illinois at a reasonable price. Fall term just opened and most students are paying monthly. Owner has to sell on account of doctor's ad- vice. Good terms for right man. Write 357, care of Business Educator, Columbus, Ohio

"Pf-vf-. C»|1/Lk Business School in the A Ul omc East A live pr0p0Sj.

tion with good outlook for Fall, best ever. A live summer campaign for stu- dents has already been done. If you have CASH and mean business, write. No time for curiosity seekers. A. M. C, care Business Educator, Columbus, Ohio

Mr. H. P. Greenwald, who has charge of the writing in the Western State Normal School, Kalamazoo, Mich., reports a summer school at- tendance of over one thousand, and in his classes more than one-fourth of that number. He reports a progres- sive trend in penmanship in the state of Michigan. Besides attending to his own immediate work in penman- ship in the Normal, he does some Army "Y" work at Camp Custer each week, spending his vacation week and his summer vacation there also.

Mr. Charles H. Spohn, who has been at the head of the commercial work in the High School at Batavia, New York, has accepted the position as principal of the commercial depart- ment of the Bryant and Stratton Col- lege at Buffalo. N. Y. Mr. Spohn is a fine progressive young man who will do his part in maintaining the repu- tation of that institution.

Mr. Michael L. Urda, Ambridge, Pa., has been employed to teach book- keeping, etc., in the High School at Millvale, Pa., under the superintend- ency of C. C. Williamson. Mr. Urda was a student in the Zanerian when accepting the position.

Wanted to Purchase

A good Commercial School, for CASH. Address A. J. D., care Business Educator, Columbus, 0.

ENGROSSER WANTED

Young man for permanent position. State age, experience and salary ex- pected, and send a few specimens with first letter.

C. L. RICKETTS, 1527 First National Bank Bldg. CHICAGO

THE NEW LIGHTLINE SHORTHAND

The compiler has had over thirty years' experience in writing and teaching standard systems. Built on tried and true principles. No shading, no position, brief and legible. Principles can be learned in half the time devoted to other standard systems. Descriptive circular free. Examina- tion copy to teachers 75 cents.

DAILY PUBLISHING CO., Box 833, Kansas City, Mo.

■iii|.ii»,ui»u.i.i.iujiiiuiaiyHiu.iiiau.!iiMi.iUttii.i.ii.Hij.ijjiuMatiii.m.»j.u

>^u >36tsj//i&jj Cdtua/rr &

39

WT^-fli'O/l First-class Bookkeeping ai VV dlllCU Penmanship teacher for Bu iness College in Texas. Address

Texas, care Business Educator, Columbus, Ohio.

X\Tr*nt(±r\ Experienced male in- " clllLCll structor Rowe book- keeping, penmanship, arithmetic, com- mercial law; must be expert penman; strong all-around man desired. Salary in keeping; 12 months, two weeks vaca- tion on pay. Address PACFI1C COAST, care Business Educator, Columbus, 0.

FOR SALE. IONALBARGAIN

26 Solid Oak Commercial Desks - - $75.00

50 Kitchen Tables for Bookkeeping use 90.00

15 Solid Oak Typewriter Tables - - 40.00

The lot goes for $200 cash

I am moving into new building and will have all new and uniform fixtures.

E. W. OOAK, Escanaba, Mich.

Commercial Teachers Wanted I ALBERT TEACHERS' AGENCY

TEACHERS WANTED

THE INTERSTATE TEACHERS' AGENCY, Macheca Building, New Orleans, has constant demand for Commercial Teachers, at good sal- aries. Special terms given for en- rollment.

OMEN

WANTED IN BANKS

lean, pleasant work with short

hours and higher pay. Learn by mail. Sixmo.

. Diploma awank-il. S<.-n<i fur free book.

to Become a Banker," by Edgar G. Alcorn.

American School of Banking, 413 E. State St., Columbus, Ohio

For LARGER SALARIES in the WEST write

HAZARDTEACHERS'AGENCY

27th Year. $1 registers in three offices.

Globe Bldg. - MINNEAPOLIS. MINN. Old Nafl Bank Bldg. - SPOKANE. WN. 211 15th Street - - DENVER, COLO.

ADVERTISING FOR SCHOOLS AND COLLEGES

With the "Know how" of experience. Every- thing from the idea to the printing. Mailing Cards, Folders, Cuts. Newspaper Ads, Cata- logs compiled. Advertising Copy. Don't wrack your brain trying to think up something new. Leading schools from New York to San Fran- cisco use "National" advertising and find it saves them time and money. Everything con- fidential.

Advertising makes our business successful. Let us do as much for you. Write for samples of our new Mailing Cards and Folders-full of life and color. The big. complete, exclusive school advertising headquarters.

National Advertising Service Co.

1424 LAWRENCE ST. DENVER. COLO.

25 E. JACKSON BOULEVARD. CHICAGO

New York, 437 5th Ave. Denver, Symes Bldg. Spokane. Peyton B'dg.

Managers and Teachers Wanted

AATaTTfpp] A high-class business col- VV ctllLCLl lege manager, one who is capable of earning from $2,000 to $5,000 a year; also a good Bookkeeping teach- er, male or female, who is a good pen- man; also a Shorthand teacher who knows Graham- Pitman Shorthand from A to Z. Persons subject to draft need not apply. More than 1,200 students enrolled since January 1. Address DRAUGHON'S COLLEGE, Nashville, Tennesee

The Pratt Teachers' Agency

70 Fifth Avenue. NEW YORK

Recommends college and normal graduates,

specialists, and other teachers to colleges and

The agency receives many calls for commer- cial teachers from public and private schools and business colleges.

WM. O. PRATT, MANAGER

TEACHERS AVAILABLE

(COMPETENT lady Gregg shorthand teacher ^-' or male commercial and penmanship teach- er may be secured by writing at once to

North Star Teachers Agency,

O. J. HANSON. Mgr. FARGO, N. DAK.

$750.00

$2,800.00

Nine Month Commercial Positions

The best high schools and business colleges are writing us for tea- chers to begin in September. Fine opportunities now open for quali- fied beginning teachers. We need 50m experienced teachers to recom- mend for choice positions. Write us to send you our free literature state your qualifications briefly.

COOPERATIVE INSTRUCTORS ASSOCIATION MARION, INDIANA

Vacancies— and Still More Vacancies!

By mail, by telephone, by telegraph, they come— VACANCIES for young teachers and for old teachers; for men and for women, ex- perienced and inexperienced; for teachers of Bookkeeping, of Shorthand, and of all the allied subjects; at high salaries, medium salaries and lower salaries places, in short, for all sorts and conditions of teachers.

Day in and day out. these places are coming to us— we have -them now. and shall have them. It"s your own fault, if you don't get the benefit of some one of them. Hasten to write for our registration blank free and watch results.

CONTINENTAL

BOWLING GREEN

TEACHERS'

(INC.)

AGENCY

KENTUCKY

FROM

EAST

TO

WEST

Among the many positions we filled in July, these blaze a trail across the continent— and more: Win- throp, Mass., High School; The Packard Commercial School, New York City; Johnstown, Pa., High School; Actual Business College, Canton, Ohio; Havana, 111., High School; Cedar Rapids, Iowa, Business College; Rawlins, Wyo. High School; Mid - Pacific Institute, Honolulu.

The NATIONAL COMMERCIAL TEACHERS' AGENCY

(A Specialty by a Specialist) Prospect Hill, Beverly, Mass.

E. E. GAYLORD, Ma

Schools Without Teachers «^™«

A number of schools have no teachers to start specialists

their commercial work. Some of the larger Educational Bllfeail cities are urgently in need of additional com- b«Bbi»t » r-DAwT «

, - ROBERT A GRANT, Mgr.

mercial teachers. Among a number of 4i6.i8 Nichols Bldg. St. Louis. Mo.

choice openings, we may have just the, without obligating me, send fun details. place you desire. If available for a

r J NAME

position in September or Octo- ber, do not fail to notify us. address

THE SPECIALISTS' EDUCATIONAL BUREAU

ROBERT A. GRANT, Mgr. 516-18 Nicholas Bldg., ST. LOUIS, MO.

|.jiMm,ii,i.li.i.i.i'jj,iiujanjiii,,i.ilimu-iiMJ„ii,iJM,ii,n,.,u.mii,uiMJi.iimj-i

^ y/icy^JujS/itJJ&usta/tr %

1 * *" ffl

*M

J. C. RYAN, Cardwriter,

Who, without hands, is handier than mcst people with hands. He travels all over America alone, dresses him- self, ties his shoes, buttons his collar, puts on his tie, attends to all of his needs and wants from making change tii writing cards, all without hands. He lost his hands in a Dakota bliz- zard. He does not believe in artifi- cial hands, and uses but a rubber band around his forearm to stick his fork or spoon under, and a wire to button his clothes.

BARGAIN PRICES

k 108 Pages, o

Writing 538 Lessons

32 .

50c— worth $50.00

Madarasz Artistic Gems 50c— value $25.00

34 Alphabets of Lettering 1 2c— worth 5 3.00

Lessons in Engrossing Script. ... 12c— value $ 2.00 95 Lessons in Artistic Writing. 12c— worth $ 5.00 Madarasz Engrossing Script . . 12c— value $ 3.00 30 Written Cards . 50c 60 Written Cards •• 90c

C. W. JONES, 224 Main Street, Brockton, Mass.

WRITING

1. Write in your best hand: This is .i specimen of my formal handwrit- ing such as I try to place before my pupils for purposes of information, il- lustration and imitation.

2. Outline briefly a lesson plan for the third or fourth grade.

::. Write a set of capitals, small let- ters and figures.

4. How do you aim to secure ap- plication of position and movement or formation of letters taught in the writing lesson?

5. Discuss the importance of good blackboard writing on the part of the teacher.

6. How would you present a lesson to first grade pupils in blackboard writing?

T. What should be done with the left-handed pupil?

S. To what extent does the ex- ample set by the teacher influence the attitude and progress of the class in position, movement and general writ- ing habits?

Questions in Writing for County Teachers' Examinations for the State of Ohio by Tom Sawvier, Columbus, Ohio.

.Mr. R. L. Reed, High School Com- mercial Teacher and Grade Supervis- or of Writing, Bafberton, O., was born May 23, 1888, in Granger Town- ship, Medina County, O.

After completing the elementary and high school courses, he taught for five years .and then entered the Otber- lin Business College, completing the work in il914, going to Orrville, O., as Commercial and Penmanship teacher, which position he retained until going to his present work.

During the summer of 1916 he at- tended the Zanerian and added to his penmanship skill and knowledge.

Mr. Reed is a young man of pleas- ing personality, who is enthusiastic, energetic, sympathetic, skillful, and loyal. He writes a strong, practical, fairly accurate hand and succeeds in inspiring others to write well.

LEARN TO WRITE !.

can teach

you by mail for $5.00. Address W. C. Mcintosh, Krypton, Ky.

THE QUESTION NATURALLY ARISES: "HOW DOES HE DO IT?"

With the right forearm off near the wrist and the left one off near the elbow, J. C. Ryan writes a remarkable hand as shown in his signature herewith. As shown, he holds the pen between his two stumps and writes right along. The secret of it all is TOUCH. Muscle is as sensitive without hands as with, and muscle sense or muscle touch is the secret of superior penmanship. Skin tact or touch is not employed much except in determining textures, temperatures, and surfaces, whereas muscle tact or touch has to do with motion, resistance, weight, momentum, etc. Writing is a motion art. a muscle act. Since, in arm movement writing, the main writing muscles are located in the upper arm and on the back and chest, he employs much the same machinery that penmen employ except that he holds the pen with the ends of both arms instead of with the fingers of one hand. There is one other difference which is both an advantage and disadvantage, in that he uses the muscles of both arms and shoulders, whereas ordinary people employ the machinery of but one arm and shoulder.

He is an inspiration and ought to be given a government job to teach cripples to work and to write without the encumbrances of artificial limbs, when it is best to do so. For artificial limbs and hands destroy much of nature's touch and power. He's a wonderful fellow, enjoys life, lives wholesomely, makes his own money, and spends it generously and well.

4* y/U'Xlttj/sitjjCs/sua/sr

Mr. J. M. Holmes, penman and com- mercial teacher, San Diego, Calif., High School, died June 11, 1918, of creeping paralysis, having resigned his position a year previous.

We quote from a letter received from Mr. T. A. Walton, commercial instructor, as follows:

"Last week I attended the funeral of Mr. Holmes, who has been away from us for some time, and sadly missed by his friends on the faculty. Now we are doubly sorry to lose him for all time. Mr. Holmes was highly esteemed by all who knew him. and especially by his pupils and the mem- bers of the faculty. During the times that I called on him in his home I found him to be just as optimistic and brilliant as always, though, as he said, his disease was closing in on him every day like vise. Mr. Holmes took a k'ndly interest in me from the day we first met and he learned that I came from the Zanerian. But you know Friend Holmes a good deal better than I ever did, and I know that you cannot say too much for him. So I leave it to you to remem- ber him in the B. E. He never failed to speak of his high regard and friend- ship for you, and I know from your letters that you thought the same of him.

"Perhaps you have seen Mr. Whit- acre or heard that he was called to the air service last January. He went East for training, but passed through here a few weeks ago on his way to Washington state, where he is now located. He is an officer supervising the getting out of lumber for air- planes. Now that Mr. Holmes is gone I am the only Zanerian located here, where formerly there were three."

Mr. Holmes came to the Zanerian in 1892, since which time we have respected him as highly as any man .we ever knew. We have never known a more perfect gentleman nor a truer Christian.

He was extremely modest, a fine penman, and a teacher whose heart, head and hand worked in unison.

Costello, Scranton, Pa

pyrighted. skillfully-executed, artistic Service design is from the pen of P. W.

The world is considerably richer for his having passed through it, be- cause he benefitted by his kindly dis- position all with whom he came in contact.

He was a native of Ohio, having taught commercial subjects in Brad- ford, Pa., and Mansfield, O., high schools, going to San Diego about a decade ago.

He leaves a sister living in San Diego, Mrs. Catherine McKamey, 1231 Seventeenth St.; a brother, S. C. Holmes, of Newark, O., and three nieces. Mrs. Stephen O'Donnell, Mrs. Nellie Shaw and Miss Carrie Clark, of Springfield, O.

CAN YOU WRITE CARDS?

Card Writers are "cleanipg up" selling Our FlafT Card J '- for samples of Card Writers Suppli*

Will hllV Pay'"S. well located school at ** 111 uviy a fair price on reasonabIe

terms. If proposition will not stand investigation save your postage. Address, BUSINESS, care of The Business Educator. Columbus, Ohio.

AOFNTS WANTED. BASHOR, 3 Hawth Pittsburgh, Pa.

Flag Cards for 25c. Address all orders to McBEE & rne Ave., West View Borough, -

WRITE A BETTER

SIGNATURE

in my finest hand. You

will be delighted and the re

is no doubt that you will

find one styfe that you will

adopt. The charge

1, 25c. ft rati a

in a piece of paper

Will also send vou a my capitals. Address

A. P. MEUB,

Expert Penman

High School, Pasadena, Cal.

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abcdefghijhlmno pqrsfuuwHijz

fBCDEFBHIJKUn nOPQRSTUULUXUZ

BROAD-PEN BLOCK— By E. A. Lupfer, Columbus, O.

This Broad-Pen Block or Egyptian Text, as it is sometimes called, is an excellent one to practice to train the eye to precision in concept and the hand to mechanical exactness.

The spacing should be the same between the strokes in the letters as between the letters^

Great care must be exercised to keep the angle of the point of the pen at forty-five degrees at all times or the vertical and horizontal strokes will not be the same in width. And unless all vertical and horizontal strokes are the same in thickness, the effect will not be pleasing.

The beveled corners in some of the capitals are made by going over them a third time, hut it is not neces- sary to twist or change the angle of the pen in so doing.

The left and lower strokes or sides of the letters are usually made first, and then the top and right sides are made.

It will take considerable practice to train the eye to perceive and the hand to exactness in the execution of straight lines, regularly spaced, uniformly vertical, and well proportioned.

Sharp, square-cut beginnings and endings are desirable, therefore exactness in detail is necessary.

Pencil head and base lines for both capitals and small letters may be used, and if much difficulty is experi- ened in seuring uniform slant and spacing, vertical pencil space lines may also be used to school both eye and hand to accuracy.

India ink, broad-pointed pens, firm paper are necessary for the best work.

Much care, patience, firmness, sureness, and skill are necessary to execute this alphabet, but its mastery makes all other text alphabets easy and excellent.

Little or no retouching with a common pen is necessary or should be indulged in.

One of the many new lessons and beautiful, practica illustrations which appear in The Zanerian Manual ot Alphabets and Engrossing, which is a revised, enlarged and greatly improved edition of New Zanerian Alpha- bets, published by Zaner & Bloser Co., Columbus, Ohio.

By Miss F. L. Gray, Pupil of E. L. Br

Rockland, Me.

^ &/u.#>uj*/ujjC<&uw/<r &

Mr. Floyd E. Oneth, Rogersville. Mo., died some time in June or July, 1918, aged 28 years. His wife, par- ents, and one-year-old child survive him.

In 1916 Mr. Oneth married Miss May Miller, of Salt Lake City, college and has for some time given

Last year Mr. Oneth taught com- mercial subjects in the West High School of Salt Lake City, Utah, re- signing his position and work on ac- count of ill health.

In 1912 he completed a course in the Zanerian and achieved such suc- cess as a supervisor of writing that in 1915 he was chosen to organize and supervise the instruction of arm move- ment writing in Porto Rico. So suc- cessfully did he accomplish the task tha't he was offered a permanent po- sition on the Island.

We found him to be every inch a gentleman, thorough in anything he professed either knowledge or skill, modest, loyal to his friends, and true to his convictions. I't is indeed a tragedy for one so young and inspir- ing to depart so untimely through no fault of his own.

Our sympathy goes to those who gave him to us and to her who won his love and who was worthy of him.

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with white and gold ink on blue paper SATIN GLOSS, the worlds best glossy ink 4 oz bottle, 50 cts. NONESUCH, the ink with the brown line and black shade, same price.

Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse. N. Y.

By A. B. Cox, Penman, Strayer's Business College, Washington. D. C. Mr. Co fine a teacher as penman and a still finer fellow.

Engrossing and Card Writing

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25c.

G. D. GRISET,

2909 CENTRAL EVANSTON. ILL.

By M. Otero Colmenero, San Juan, Porto Rico penman in our island possession, and one who ranks

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^ <!^&&u4/neM'd*/tuxi&r &>

DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

n, and stamps

Title Page. Close attention must be given to balance in a design, also to arrange ment of masses. Unless your design "holds togeth- er." it is a failure, al- though it may be accurate and finished in detail.

This design is not an elaborate one, neither is it simple, but fills the middle ground of elaborateness and simplic- ity

The decoration on initial "P" is adapted from the acanthus leaf, modi- fied here and there to meet the re- quirements of decorative effect. The entire design must be laid off roughly in pencil, merely suggesting size and

character of lettering and ornament. A detail drawing should follow, with special attention to form and color values. Pencil the principal lines of lettering, aiming for accuracy in form and spacing. Use India ink for all kinds of pen drawing. Pen technique .refers to the method of using lines and dots in treating color values.

Outline scroll work with a No. 5 broad pen, aiming for uniform thick- ness in the strokes. Use a No. 170 Gillott pen for lining scroll work, carrying the thickness and spacing of the lines to produce the different tone values. Background of initial "P" was ruled with a No. 3 broad pen. Cross-hatch lines at top to obtain the dark tone. Avoid using weak, indis- tinct lines, and aim for full, sweeping curves. "Block in" lettering first with a No. 1 or 3 broad pen, according to size of letter desired, and afterwards rule edges, striving for uniform verti- cally. Add relief line for finish, also Chinese white dots and lines. The stippled background and wreath adds a softness and delicacy which, in con- trast to the hard lines, is most pleas- Study the details of this design crit-

ically; we are sure it is worthy of your best efforts.

This design can be treated most ef- fectively in color, and the only reason why we give this study in pen tech- nique is the fact that color drawings reproduce very unsatisfactorily from a standpoint of color values. Pen draw- ing is very satisfactory for cuts for commercial purposes, but the delicacy of wash drawing is better for resolu- tion work.

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

The Employment Department and Employee Relations F. C. Hender- schott and F. E. Weakly. La Salle Extension University, Chicago. Paper cover, 60 pages, price not given.

This book describes the organiza- tion and duties of an employment de- partment, the function of the employ- ment manager, his relations to other departments, the sources of the labor supply, and the scientific method of selecting people for their jobs. This last includes tests for general intelli- gence, special intelligence, and man- ual dexterity; physical examinations; and the observation of temperment. Mental capacity tests which have been found reliable are given in full.

War Time Control of Industry The

Experience of England, Howard L. Gray. Professor of History in Bryn Mawr College. The MacMillan Co., New York. Cloth, 307 pages, price $1.75.

This volume is a review and an- alysis of the successive stages of Gov- ernmental control of industry, par- ticularly in England. The volume is of immediate value in showing what has been done in England toward the solution of problems with which this country is just beginning to deal, and which will have to be solved in the light of what has been done, as well as in conformity to coming events, which each year must be viewed at somewhat unusual angles. Railways, munitions, labor, mines, woolens, leather, food and agriculture are all dealt with. The last chapter entitled "Conclusions and Comparisons" Is very illuminating.

Experiments in Educational Psy- chology— Daniel Starch, Ph. D. The MacMillan Company, New York. Cloth, 204 pages, illustrated, price $1.00.

This volume has not only been de- signed to serve as a guide for lab- oratory experiments in educational psychology, but has served more largely in the past few years than any other book of which we have knowl- edge. The experiments selected have a direct bearing upon educational

^ &ie^uJ//ieJ^&/iuzz/fr &

problems. The material is of such a simple, and concrete nature that lit- tle or no previous training is neces- sary to carry on experimental work so as to determine mental clearness and alertness. The book possesses a double value in that it enables one not only to test a class but to begin at home by testing one's own per- ceptions and performances.

The Science of Judging Men Edwin Morrell, B. S„ Knox School of Salesmanship and Business Effi- ciency, Cleveland, Ohio. Board covers, 145 pages, illustrated, price not given.

The author was for several years a profession of psychology in an Ohio college and has for some time given his entire attention to teaching busi- ness men concrete psychology as it pertains to the interpretation of hu- man nature. This volume bids well to do for the present generation what phrenology and physiognomy did for the past generation because it has brought these elements and experi- mental sciences and arts up to date. The volume is profusely illustrated with drawings and photographs illus- trating unmistakably the character- istics discussed therein. The temper- ments are treated as a basis for in- terpreting character, supplemented by the "Face of Man." "National Psy- chology" is given a deserved chapter in the book. "Sikografs" of President Wilson, Rockefeller, Bryan, Goethals

and other notable men are given in- cluding one in our own field of en- deavor, Mr. Harry C. Spillman. Of course, the purpose of the book is to train observation and thus to help one to judge rather than misjudge human nature, and to appreciate rattier than to suspicion character, for human na- ture rightly taught and viewed makes one critical of self rather than of others. We verily believe in the old saying that the "Greatest study of mankind is man" and it therefore gives us pleasure to commend this book.

Pitman's Phrase Books, Chemical and Drug Trades. Isaac Pitman & Sons, X. V., Toronto, and London. Cloth boards, 76 pages, illustrated, price 85 cents.

The volume is specially prepared for clerks, typists, or stenographers preparing for or employed in the many branches of the Chemical and Drug industry and trade. The intro- ductory chapters are the result of long experience by one engaged in such work. A list of some 1,500 phrases and characters are given, such as are frequently used in that line.

Skinner's Big Idea. Henry Irving Dodge. Harper & Brothers, Pub- lishers, New York. Boards, 80 pages, price not given. The story tells how an over-age

office force was rejuvenated when the

senior partners went on a tour to South America and the junior part- ner stayed home in order to throw responsibility upon shoulders that had not been exercised. In a word, Skinner shocked his subordinates in- to thinking and responsible beings by delegating to them authority. As a consequence they worked with en- thusiasm and surprised their em- ployers upon their return with their vim and youthfulness. It's a good suggestive short story.

Recent U. S. Government Educational Publications

Copies of which may be procured by addressing

the Superintendent of Documents,

Government Printing Office.

Washington. D. C

Bulletin, 1917, No. 51. Moral Values in Secondary Education. Price, 5 cents.

Bulletin, 1917, No. 22. The Money Value of Education. Price. 15 cents.

Bulletin, 1918, No. 3. Agricultural In- struction in the High Schools of Six Eastern States. Price, 10 cents.

Bulletin, 1918, No. 11. A Community Center, What it is and how to Or- ganize It. Price, 10 cents.

Bulletin, 1917, No. 54. Training in Courtesy. Margaret S. McNaught. Price, 10 cents. (The best book of the kind we have seen. Editor.)

About Books

An Italian proverb says: There is no worse robber titan a bad book.

Quoting from Tom Brown: Some books, like the city of London, fare the better for being burned.

And now, one from Carlyle: If a book comes from the heart, it will contrive to reach the heart.

As applied to text-books, the intellect or understanding is to be reached, rather than the heart, or emotions. A poor text-book robs the student of the time that he should have spent studying from a good book.

Practical Text Books for Practical Schools have been specially prepared by authors of practical experience, both in school and in business. These books grip the attention and reach the intellect, and compel the understanding. There is no waste of time. The right thing is learned speedily. There is no wrong thing to be unlearned.

Our books have stood the severest tests for many years, in the largest and most pro- gressive schools. The schools are progressive because the books are progressive, being re- vised frequently to keep them up to date.

Catalogue and price list free. Get that and then select some of our books for examin- ation. They have been published for your especial benefit, but you must make the next move in order to receive that benefit. Can you afford to neglect this opportunity, and go on using books that are barely "good enough" to get along with? Nothing but the best is good enough now.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue CLEVELAND, OHIO

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I teach rapid, tireless

by mail. The posi- tion securing, salary raising kind. Write for free journal. FR>HC1S B. COURTNEY, Box G-492. Detroit, Mich.

The American Penman

The Leading Magazine Devoted to Commercial Education and Pen- manship. Beautifully Illustrated.

Contains graded lessons in busi- ness writing, engrossing, ornamental writing and text lettering; Articles on Business English, Commercial Law, Accounting, Natural Laws of Business, School News. Personal News, Educational Business News.

Subscription Price, $1 per Year.

Sample Copy, 10c.

Club Rates Given on Application.

Beautiful Oxidized Silver Watch Fob given Free with single sub- scriptions at $1.00 per year.

The American Penman 30NeTYoPrkce

HIGGINS'

ETERNALINK-ENGROSSINGINK

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The Eternal Ink is for gen- eral writing in plain orfountain pens (2 oz. bottle by mail 20c.) The Engrossing Ink is for special writing, engrossing, etc.. (2 oz. bottle by mail 30c.) These inks write black from the pen point and stay black forever; proof to age, air, sunshine, chemicals and

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Catalog and full-sized samples sent on request.

ART ENGROSSING

Instruction in Designing, Engrossing

and Illuminating, Drawing

and Painting.

5e«« HOWARD & BROWN 5*2

Rockland, Maine

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By the Editor

Your Mite Makes Right BUY W. S. S.

DO YOU HAVE TROUBLE

if 1

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in getting position and muscular movement in your writing' Myograph for pen and ink work and Adjuster for pencil. They positively prevent finger-motion and wrong position. Myograph 20c. Adjuster U)c postpaid, or both for 25c. A Pencil Economizer free with order, dend stamps. The demonstration by little 6-year-old Lucvnda Miller ! the writ- ing marvel) at the recent Commercial Teachers' Federation meeting con- vinced all who saw the exhibition that our claims are not exaggerated. Try them in your classes. Address 1024 N. ROBEY ST. C. A FAUST CHICAGO. ILL.

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

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"Practical Compeni ing and Designs." (

especially giacied and i

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19 edition, revised and enlarged, ranged for School use.) A com- e of tin- Marking. Shading, Plain, „,."ial, Border and Shadow Lettering Fens. Contains 100 pages 71-- x 10W, illustrating 14s platea of Commercial Pen Alphabets, Designs. Show Card LayoutB. Corners, Borders, Scroll Designs, etc., with complete instructions for each This book has a beautiful front cover page printed in three colors and Gold. We guarantee this book to be exactly as represented or money back. Prepaid, SI. 00. Complete catalog of Lettering Supplies

Esterbrook Pens

The biggest business unit in America, the U. S. Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

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Gillolt s Pens have for seventy -five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

Halftones

REPRODUCED FROM

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DESIGNERS - ILLVSTRflTORS

ENGKHVERS

@lumbus, Ohio

PENMANSHIP SUPPLIES

Prices subject to change without notice. Cash All goods go postpaid except those listed to go course, when cheaper, goods listed to go by exp charges.

PENS

Zanerian Fine Writer Pen No. 1.

Standard Pe

No. 4. No. 6.

Pen No. 5.

also handle Gillott': pens. Write for prices.

1 gr... $1.00 'A gr.. $ .30

Special prices in quantities.

Hunt's. Spencerian & Esterbrook':

Broad Pointed Lettering Pens.

1 complete set (12 pens) $0.25

1 doz. single pointed, any No 20

1 doz. double pointed, any No 40

lA gr. single pointed, any No 35

A gr. double pointed, any No 75

PEN HOLDERS

Zanerian Fine Art Oblique Holder. Rosewood:

11 ' j

11'

Obliqu<

SI. 00 Holder, Rose

.$ .75

Expert Oblique Hold

1 gr $12.00 H gr. ...

1 doz 1.25 '/4 doz. . .

Excelsior Oblique Holder, 6 h

1 gr $7.50 yi gr. ...

1 doz 90

Zaner Method S

1 gr $9.00

1 doz 90

■, TYi inches: .$6.50 H gr.

ight Holder, 7r/J inches:

'A gr $4.75 'A gr. .

1 i doz 50 1 only

should accompany all orders, by express, you to pay express charges. Of ress will be sent by parcel post, if you pay

1 Triangular Straight Holder, 7'A inches 20

1 Triangular Obliciue Holder, 6 inches 15

1 Central Holder, "hard rubber, SH inches 25

1 Correct Holder, hard rubber. 6H inches 25

1 Pencil Lengthener 10

1 Lettering Holder 20

1 Hard Rubber Inkstand 55

1 Good Grip Penpuller 10

1 Inkholder for Lettering 10

INKS

Ink

Gold Ink

1 doz. bottles Zanerian Gold Ink, 1 bottle Zanerian School Ink.

Arnold's Japa Nearly ] _ pt.,

White, Mack and

1 pt., express, $ .65

CARDS

six different colors:

100 postpaid, 30c; 500 express (shipping weight 2 lbs.),

1000 xepress (shipping

Flourished Design Card:

With space for name.

Every one different.

1 set of 12 cards. . . .$ .1'

3 sets of 36 cards 21

ht 4 lbs.), $1.50.

different sets

ZANER & BLOSER CO., Penmanship Specialists, Columbus, Ohio

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THE SERVICE WE OFFER AT THIS TIME

we believe to be more valuable to young people, especially those who want to do most to help their country in its hour of need, than ever before.

The schools are crowded with those training for office positions with the government and with business concerns.

Many of these students never make good, and yet, every school is besieged for qual- ified stenographers, bookkeepers, etc.

The successes we never hear of. They pass out and are quickly absorbed into the great national life of our country.

What about the failures those who get so far but cannot go "over the top". They are willing, they are earnest, and yet, somehow they cannot make it.

What are you doing for this class of students in your school;

because they are found in every school. Maybe they are intellectually incapable; maybe their previous training was not sufficient. There are other reasons you can find for their failures.

Might not one of these reasons be that you are not using the books that are easiest to understand, and that most surely qualify in the least time for successful mastery of the subjects of which they treat?

Our commercial text books provide the right training based on the first-hand practi- cal experience of those who have prepared them.

If there might he a better text in any subject you teach than the one you are using, what are you going to do about it?

Are you going !to avoid your responsibilities in the face of the enemy?

The first duty of every officer is to protect his men and train them so that when the time of mortal conflict comes, they will be prepared to render the best account of themselves, and do the most for their country.

The first duty of every teacher is to put the very best text books available into the hands of his students that will best train them for the conflict of life upon which they are about to enter.

The competent officer does not arm his men with flint-lock muskets when Enfield rifles are available.

The competent teacher, principal, or school officer, does not use text books that are in a class with the flint-lock musket.

The Rowe texts are planned and intended for the sharpshooters and shock regiments of the industrial army of our country.

We ask every teacher who is not now using them, and who is fired with the spirit of patriotic duty and energetic enthusiasm to ask for such of our books as he needs for his purposes.

The only limitation is that we do not care to send books to those who request them from mere curiosity. Get them and use them.

143 Second Street g S Harlem Square

San Francisco, Cal. /Jit? /~t. ^7rl/./xi)ciSz/&o. Baltimore, Md

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Ir-A^riERS- PROFESSIONAL EDITION. $1.00 A YEAR

1 October, 1918

*. \

The Biggest Day's Work Commands the Biggest Pay

This is true of everything— including TYPEWRITING

Students who are trained in the skilled use of the

SELF STARTING REMINGTON

have a letter typing efficiency which cannot be attained in any other way. The explanation is simple. This automatic indenting mechanism cuts out all hand settings of the typewriter carriage and thus gives the typist more time to type.

The Self Starting Remington enables every typist who uses it to become a more productive worker and hence a bigger wage earner.

Remington Typewriter Company

( Incorporated)

NEW YORK and EVERYWHERE

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Challenge Shorthand

Two Down Directions

From the standpoint of speed and legibility the two down directions of Challenge Shorthand are incomparably superior to the three down directions of the Pitmanic systems; and this truth is universally recognized by shorthand writers.

Challenge Shorthand notes talk, because all the directions are always certain.

Learning Challenge W, CH, J, P, B, F, V, Y, the text of any Pitmanic system is practically the text of Challenge Shorthand, after you strike out the un- masterable jumbles incident to Pitmanic lengths, and I- and r-hooks, and two ways for /, /•, sh ; and, thus correcting, you save half the time of the student's course, and dissipate all the haze of the graduate's after life.

Challenge Shorthand Manual, $1.25; sample copy to teacher or school, 90 cents.

CHALLENGE SHORTHAND

watni/ \\i\)j »j,

( FTHL VDHY PTCH BDJ R S SH WZZB ) Three Down -directions: Pitman Danger lines I

(/ I (f\ I \l )) ))

( TBW DH CH J T P D B S F Z V ) J Two Down-Directions: Challenge Safety Appliances (

N "mj

Challenge V

L II SH "11 M Ml' MB

Pitman and Challenge in Comtnoi

All verticals slso in connon, though the Ohallonge verticals nay take any inclination to the left Challenge is 20 per cent beat in speed, and 100 percent in safety

Copyright 1918, by

M. SCOUG ALE, Weather*— J. Texas

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F.H. BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

Bookkeeping Texts for Advanced Classes

Intermediate and advanced texts in the Lyons' Accounting Series which should be of interest to you right now.

Wholesale Accounting.

A set on the individual business practice plan. Follows any good beginning text. Faithfully pre- sents business as business is done. Has many new features, including loose leaf order system; cost sytem for a jobbing business; figuring pur- chases, sales, and profit by departments; perpet- ual inventory by accounting; and many others.

Mercantile Accounting.

A set on the individual business practice plan, to follow Wholesale Accounting. Teaches the classi- fication of entries through columnar books of entry. Emphasizes the discounting of commer- cial paper, keeps bank record in cash book, and has many other strong features.

Modern Corporation Accounting.

Another set on the individual business practice plan. Emphasizes accounting features that are distinctive in a corporation. Emphasizes opening entries and closing entries in corporation books through special exercises. This is a very popu- lar set.

Banking and Bank Accounting.

The newest set on our list and the latest thing In school texts on this subject. Enthusiastically declared by its many users to be the best course on banking ever offered for schools. Complete individual business practice outfit.

Thes« intermediate aad advanced sets are what you are interested in right now. They are all reliable and all dependable. Order a few of any or all of them now for trial in your classes.

623 S. Wabash Ave. CHICAGO

LYONS & CARNAHAN

131 East 23d Street NEW YORK

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Effective English and Letter Writing

A Modern Book

Our Commercial Publications have been standard (or more than a quar- ter of a centurv A good book for every need. A complete line of Stationery and Supplies for Business Colleges and Commercial Depart- ments at attractive prices.

ELLIS PUBLISHING COMPANY

FACTORY COST

ACCOUNTING

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man who makes ready for advancement. The remuneration for these splendid ap- pointments is excellent and well worthy of the time spent in preparation.

Our course in cost accounting is thorough and specially adapted to prepare men either for government apt ointments as expert cost account- ants or for factory cost work.

Other courses include Accountancy. Auditing. Practical Accounting, Business Law and Book- keeping.

Send for catalog. No solicitors employed. Prompt, personal attention of R. J. Bennett

R. J. BENNETT, C. P. A.

1425 Arch Street.

Philadelphia, Pa.

Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

■JI|.»H.Mll.l.l.lJ.lJJjmJllWIIMM.l.l!*U.'IMMl..lJ.IIM.H.IJi!W

^ ^^&uJ*'/ieJj;&/iMa&r *§*

Why Gregg Shorthand

" The National System'

IS BEST

When a shorthand system has been endorsed by seventy- five per cent of the Boards of Education of the country whose high schools teach shorthand, and is taught by eighty-five per cent of the private commercial schools, it is natural to inquire why. The answer may be found in its three lead- ing features.

S/W /)//// tV ' ^ne s>mPncity °f Gregg Shorthand makes it easy to learn and * J ' easy to teach. Students succeed with it; become enthusiastic;

study with greater interest; acquire greater skill than with other systems. Inci- dentally it relieves the teacher of much drudgery.

T fOl 1)1 IltV ^ne connective vowels and distinctive longhand-slope forms tS J * make Gregg Shorthand easy to write and easy to read. Gregg

Shorthand is the most legible of all rapid systems.

hfia/l Shffr/' Smooth flowing characters and brevity of form give it the ° ■* greatest speed of any system. Gregg writers have been

awarded speed certificates from the National Shorthand Reporters' Association for speeds up to 268 words a minute. Not more than half a dozen writers of any other system have ever equaled this speed in the contests and these have had from two to seven times the experience of the Gregg writers.

Adequate Textbooks: We publish a complete series of textbooks that -* enable both teacher and student to achieve

maximum results in the minimum time.

Let us show you how easily Gregg Shorthand may be introduced into your school.

THE GREGG PUBLISHING COMPANY

New York Chicago San Francisco

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Adopted by the New York Board of Education for 1918-1919 Listing Supply List No. 11886

Pitman's Shorthand Rapid Course

A New and Complete Business Course in Twenty Short Lessons

(I The object of this book is to orovide a sim- ple and rapid course of instruction for those persons who wish to acquire the ability to write shorthand within a very short period and mainly for business purposes.

<J There are only twenty short lessons,

expressed in simple, brief language, with- out redundancy, and with a proper regard for, and appreciation of, the learner's in- telligence and common sense.

CJ The principles are introduced in an entire- ly new order and with certain groupings that have never previously been adopt- ed. The learner is enabled to write sepa- rate words in the first lesson, and he is

introduced to sentence writing in the third.

^ The whole of the explanatory matter, with the essential exercises illustrating this is contained in 98 pages. There is, however, an appendix with a generous supply of additional reading matter and writing exercises.

<J The principal of word building is ap- plied throughout the book, so that the learner greatly extends his shorthand vo- cabulary with each succeeding lesson and without conscious effort.

•I Position writing is introduced with the first lesson, the halving principle in the fourth lesson, and Phraseography with the diphthongs.

WHAT TEACHERS SAY

"It gives me great pleasure to inform you that the teachers >f shorthand at the Summer Session of the College of the City of New York, after using the 'Rapid Course,* have all ex- pressed to me their warm admiration of the book. I voice their sentiments as well as my own when I tell you that we have found the book a most helpful one for both the student and the teacher. The wealth of exercise material in shorthand and in longhand proved of inestimable value. The wonder- fully compact form in which the theory is stated in the text served as a great aid in a rapid presentation of the subject and I. It sufficient time for a thorough review of the principles. Fx-om every standpoint we all feel that the "Rapid Course* is unquestionably the best text that has yet been presented. I may add further that it is my intention to use that book exclusively from now on in all of the work to be given in the Extension Department, in the Evening Session and in the Summer Session at the College of the City of New York."— Arthur M. Sugarman, Teacher of Isaac Pitman Shorthand. c*<U.<i. of th. Cit i of New York, and Julia Richman High School, New York.

"Your 'Rapid Course' presents in concrete from all the valuable improvements suggested by the millions of people who write the system every day. The exercises are brief just enough to correctly illustrate the principles, and it has further simplified the system, making the textbook an ideal one for presentation to a class of employes who study the subject in connection with their daily occupations." H. W.

unsbt rger, Conductor of Isaac Pit man Shorthand Classes, The National City Panic of New York.

"I wish to tell you what a splendid book I have found Pitman's 'Shorthand Rapid Course." It is the best text that I have yet seen in P.itmanic shorthand. I have much pleasure to report that my results in one term are better than I usually attain with the 'Course* in two terms. I think the word building principle so completely used in this textbook makes the study from it very simple. The omission of exceptional words and the carefully selected vocabulary makes it the proper work to use where the time is limited." Charles L. Frank. Teacher of Isaac Pitman Shorthand, New York Univer- sity, and Washington Irving High School, New York.

"1 have examined your 'Shorthand Rapid Course* with much interest. I believe it is the best textbook that you have published, and I am looking forward to seeing the American Edition when it comes from the press. This text will make the teaching of shorthand more interesting than heretofore, and I feel sure this work will meet with deserved success. I'd like very much to have the opportunity to use this text in a 1.- --inning class."— James Telfer, Central Commercial and Manual Training High School, Newark, N. J.

"I have just had an opportunity of examining Pitman's 'Shorthand Rapid Course,' and having gone through the book carefully from cover to cover I find it to be the most practical shorthand textbook I have ever seen. The Additional Exer- cises impress me as being particularly valuable, not only to teachers who desire to give to pupils in the regular course additional illustrative work, but useful also for tests and for teachers using other Isaac Pitman textbooks." W. L. Mason, Polytechnic High School, Santa Monica, Cat.

Cloth, gilt lettering, 198 pages, $1.50 Teachers' Examination Copy, postpaid, $1.00. Mention School

Send for a copy of "Analytical Comparison" and Particulars of a Free Correspondence Course for Teacher

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

Publishers of "Course in Isaac Pitman Shorthand." $1.50; "Practical Course in Touch Typewrit- ing." sr,c; "Style Book of Business English", $1.00; adopted by the New York Board of Education.

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VOLUME XXIV

COLUMBUS, OHIO, OCTOBER, 1918

NUMBER II

The BUSINESS EDUCATOR

Entered at Columbus, O.. Post Office as 2nd Class Matter

C. P. Zaner, ----- Editor E. W. Bloser. - - Business Manager Zaner & Bloser. Publishers and Owners

Published monthly (except July and August) 118 N. High St., Columbus, O., as follows: Teachers' Professional Edition, $1.00 a year. Students' Penmanship Edition, 75 cents a year (Foreign subscriptions 20 cents extra; Canad- ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of which are demoted to Accounting, Finance, Mathe matics, English, Law, Typewriting, Advertis

Till

N\

IITEHOCSI

nd Departments

of teachers, principals

ntions, etc., ially suited to the nee< and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship. Engrossing, Pen Art, and Lesson features oi the Professional Edition.

The Business Educator is devoted to the pro gressive and practical interests of Business Education and Penmanship. It purposes to inspire and instruct both pupil and teacher, and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

Change of Address. If you change your ad- dress, be sure to notify us promptly (in ad- vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider firsl copy of the journal you receive as sufficient evidence that we received your subscription al' right. If vou do not receive your journal bv the 10th of each month, please nctify us.

Advertising Rates furnished upon applica tion. The Business Educator is purchased and read by the most intelligent and well-to-do among those interested in business education and penmanship in the United States, Canada England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart- ments of High and Normal Schools and Col leges, as well as among office workers, home students, etc.

Rates to Teachers. Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

My dear Mr. Secretary:

I am pleased to know that despite the unusual burdens imposed upon our people by the war they have maintained their schools and other agencies of education so nearly at their normal efficiency. That this should be continued throughout the war and that, in so far as the draft law will permit, there should be no falling off in attend- ance in elementary schools, high schools or colleges is a matter of the very greatest importance, affecting both our strength in war and our national welfare and efficiency when the war is over. So long as the war continues there will be constant need of very large numbers of men and women of the highest and most thorough training for war service in many lines. After the war there will be urgent need not only for trained leadership in all lines of industrial, commercial, social and civic life, but for a very high average of intelligence and preparation on the part of the people. I would therefore urge that the people continue to give generous support to their schools of all grades and that the schools adjust themselves as wisely as possible to the new conditions to the end that no boy or girl shall have less opportunity for education because of the war and that the Nation may be strengthened as it can only be through the right education of all its people.

Cordially and sincerely vours.

W'OODROW WILSON. Hon. Franklin K. Lane. Secretarv of the Interior.

MERIT AND OPPORTUNITY

The better private business schools merit support along commercial edu- cational lines because they have evolved that line of instruction and are capable of doing it better than any other class of institutions. They always have, and will continue to do so for some time at least, turned out better stenographers and bookkeep- ers in less time than public institu- tions because they specialize and in- tensify instruction, devote more hours to it each day, and have older pupils than in high schools.

These better private business schools deserve the patronage of the government in the line of vocational

education, for if stenography and bookkeeping are not vocations and consequently vocational subjects for instruction, then there are no such thing along any line. The govern- ment should grasp the opportunity of the best instruction in the best busi- ness schools, both private and public, and do so on the basis of merit solely. Then. too. the re-training and fur- ther training of disabled soldiers should be as much the part of the private business school as any other. It is prepared to the work in book- keeping, shorthand, typewriting, bus- iness English, penmanship, commer- cial arithmetic, etc., better than any other, and the disabled soldier de- serves the best.

At a meeting on Sept. 7 of the Executive Board of the National Commercial Teacher's Federation, it was decided to postpone the 1918 Convention one vear as a war measure.

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Developmental Practice in Rapid Movement Writing

By TOM SAWYIER, Columbus, Ohio

THE MOVEMENT PHASE OF WRITING

Movement in writing is first of all dependent upon an efficient adjustment of the running parts of the writing machinery. A good, healthful and efficient position is. therefore, of prime importance and should he understood and maintained by the writer at all times from the start. Start right and then keep going in the right direction is the perpetual suggestion.

Facility in the writing action is the result of arm mo.-ement as the basic source of motivity. The so-called "muscular," "free-arm" and "forearm" movements are synonymous and may be used interchangeably. Rapid move- ment writing is acquired by persistence in the use of the large arm muscles as opposed to excessive finger move- ment. Arm muscles are capable of doing maximal effort without tire. Finger activity as a means of pen propulsion is inadequate, because limited in extent of power and endurance and restricted in ease and grace of action. Arm movement promotes endurance and agility for the writing act, and in consequence lends force and character to the written product.

Quality or legibility and speed in movement are the present-day requirements. Too high speed is productive of illegibility and scribbling. Finger movement and low speed is obstructive to efficiency. Formation and repro- duction should be developed in a well-balanced combination to produce a practical, social-service handwriting.

Development of u. Exercise 1. Begin and end this drill with an upward curve. Count: Start-1-2-3-4-5-6 1-2-3-4-5-6-curve.

Exercise 2. Count: a-l-2-3-4-5-6-swing. Emphasize down strokes as indicated by the arrow.

Exercise 3. Count: Start-] -2-3-4-5-6 1-2 1-2 1-2. Keep spacing wide between the letters.

Exercise 4. Count: 1-2-3-4-5-6-7-curve. Watch position of body. Glide the little finger freely.

Exercise 5. Count on the up or connective strokes.

Exercise 6. Count 6 for the retraced oval and go q.uckly to the letter group similar to Exercise 3.

Exercises 7, 8 and 9 are good to develop a running motion for the u. Keep turns rounding and angles sharp. All down strokes should slant alike.

Exercises 10 and 11. Count: 1-2-3-4-5-6-down-down for the exercises and a-l-'2 for each small u made singly. Sometimes count on up strokes of u as 1-:.'-:;.

Exercise 12. Watch the slant of down strokes in u. Join u in groups of four to the count of a-1-2 1-:2 1-2 1-2 12. Keep turns narrow and rounding and angles sharp. Watch spacing and size. Keep a good position and use a free movement. A and O may be used as a review in connection with the u-movement. Write a page or more of this exercise. Criticise your work from time tD time. Study is essential to progressive practice.

Development of C. Exercise 1. Retrace the oval (i tines and finish similar to the upward swing in ending C. Maintain the "oval" or elliptical shape and not a circular form. Watch spacing and size.

Exercise 2. The small arrow indicates the directionof motion in starting. Form the loop, swing up and around into the oval which should be retraced 6 times aid finished. Keep definitely in mind the contour of ( Count: loop-l-2-3-4-5-6-swing. Uniformity is desirable.

Exercise 3. Count: loop-l-2-3-4-5-6-swing C. Make the "loop part lower than the top curve. Go up and around. Keep sufficient space between loop and the downward curve. Write on the base line.

Exercise 4. A real "C-shell" exercise, indeed, and a good one, too. Start the loop feature and in spiral-like mi. tii m gradually fill the entire space in capital C and finish as a C. Sit up straight and you can see better, also make C better.

Exercise 5. Good for the small "direct" loop in C. Start much as C and finish as in the act of completing a C. Move briskly.

Exercise 6. The loop of C is much like small o in appearance and size. Join in groups of three. Economize space and systematize practice. Write also in the middle of space to school the eye in alignment. I'se a free, gliding arm action.

Exercise 7. Complete C except finish and surround with a retraced oval taller than the letter form enclosed. Follow with C's made singly. He plain, free and quick. Do your "double" best.

Exercises 8, 9 and 10. Capital C in connection with fie i-like drill or joined to letters in groups is g 1 move- ment application. Practice these drills faithfully and industriously. Make a compound curve of the finish ol C in joining to o. Exercise 10 affords practice on abbreviations. Study copy carefully. Close small o, and pause at shoulder of r.

The signatures should be practiced with attention directed to spacing, slope and size. Study space between the initials, finish each word carefully and freely. Keep a good healthful position.

Development of Numbers 1, 4, 6, 9, 7. Exercise 1. Begin with the "push and pull" drill and alternate with number 1 in pairs of six. evenly spaced, with uniformity in slant and size Stop the 1 definitely on the base line. Be quick!

Exercise 2. The straight line exercise should be made with a rapid in-and-out vibratory action. Keep bottom of drill on the base line. 4 starts and ends like 1. Bring the horizontal stroke low in 4 of which last down stroke crosses. Stop suddenly on the base line. I7or number 4 CDunt: 1-:.'-:'.. quickly, lightly, rhythmically.

Exercise 3. Start ; exercise with a dot and attach the straight line drill without pause. Top of 7 is a small compound curve. Down stroke is straight and goes a trifle below the base line. Lift the pen while in motion. Be plain!

Exercise 4. Begin like a and change to the "compact," straight line drill. Number 9 should he closed at the top, otherwise it may resemble T or 4. Finish like ; below the line. Slant, size, spacing should be uniform

Exercise 5 is the straight line with a six as a final stroke. Back of 6 should be kept straight. How about yours: Finish figure with a small loop or oval separated from the stem stroke. Count: 1-:.'. 1-:.'. or 1-loop.

Exercise 6 is a variation on figure 6. Start like number I and add the small loop motion, or "pig-tail" finish. Vlternate the B's in groups of three. Count: 1-2-3-4-5-6, 1-'.'. :i-4, :>-r>. Emphasize the 1-like strokes.

Exercise 7. These numbers all have straight stroke elements similar lo number 1. Write the line many times. Strive for plainness, sureness, quickness. Figures should he unmistakably easy to read. Place a row between the lines on the paper to economize space, and keep a verticil alignment as in arrangement for addition.

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Development of E. Exercise 1. Watch position of b :>dy, arm, hand, pen and paper. Glide the little finger freely. Roll the arm on the muscle near the elbow. Gradually diminish the compact oval in size as shown. Prac- tice it again and again. Keep exercise on the base line. Good for control.

Exercise 2 is made up of direct retraced ovals in the form of E. Start where E begins, retrace top and bottom oval (J times each. Go from one to the other without lihing the pen. Think the transition before making it. Finish like the swing of E.

Exercise 3 is an E-tracer. Go a little slowly over the form at first and increase speed as facility is acquired. Be mentally alert and physically active. Count: start-l-2-3-4-5-6-7-swing for upper oval and 2 for lower part. Start and end like E. Be graceful.

Exercise 4. Make a single E and surround with the "direct" retraced oval, with a finishing curve similar to E. Keep space regular between forms.

Exercise 5. Study the copy carefully, and trace with dry pen at first. Alternate the two oval adaptations or make a line of each. Think slanting ovals, systematic arrangement. Good for mental alertness and muscular agil- ity. Persevere. Be confident.

Exercise 6. Always know what is wanted before practicing upon it. Little arrow indicates start of motion in the loop oval. Do not get oval too large. Think clearly. Relaxation of muscles is essential.

Exercise 7. Alternate capital E and C. Both these capitals have similar beginnings and endings. Keep slant, size and spacing regular. Practice same capitals one-half height shown. The E may start with a dot if desired.

Exercises 8, 9, 10, 11, 12 are designed to develop applied action. They present capital and small letter motions in combination. Pause slightly at the little dot or "blind loop" in v and w before joining and finishing. Study each copy closely before practice. Write many lines of each. Watch position of paper and hand.

The signature-like combinations afford excellent practice in arrangement. Study size, slant, spacing. The practical letter combinations should be given considerable practice. Keep spacing wide between capitals. Develop confidence and power.

Development of n. Exercise 1 starts and ends like n, An appropriate adaptation of straight lines in this con- nection. Keep height and slant the same throughout.

Exercise 2. Let the count indicate down strokes or over-turn impulses. Create freeness. Relax stiff muscles. Refrain from gripping.

Exercises 3 and 4. Start with a double turn tracer. Keep turns similar at top and bottom. Trace No. 4 with dry pen. Count on up strokes as well as on downward motions.

Exercise 5. Reverse the motion for development of over-turn. This is an important drill and should be practiced to overcome awkwardness and tendency to make wild, erratic motions. Arrow shows the way.

Exercise 6. Similar to No. 2 only stress is laid on up or connective strokes in the movement process. Aim to make angles sharp and turns well rounded.

Exercise 7. Count: curve-l-2-3-4-5-6-curve. Give three counts to single n. Keep last down stroke on same slant as first.

Exercises 8 and 9. Join two n's. Make a sharp distinction between turn and angle. This is an excellent com- bination for much practice.

Xot accuracy but pleasing legibility is the form-goal. Freedom must combine with form to produce desirable ends. Practice each word at least 25 times. Pause to detect chieffaults and practice to overcome them. Pause again to make improvement.

Development of D. See that position is both healthful and efficient. Strive to harness the uncontrolled mo- tions and make still greater improvement.

Exercise 1. Alternate the "O-tracer" and the "push and pull." Attention to slant, spacing, size. Turn out some good work now.

Exercise 2. Similar to the retraced oval with O finish with a toe loop attached. Start the D and go into oval tracer (i counts and swing upward as in capital O. Persevere.

Exercise 3. Count (i for straight line and for the toe loop exercise count: down-l-2-3-4-5-G-D-swing. Sup- press a too rapid movement in the tiny reverse oval tracer and thus avoid losing control of the lower curve and finish of D.

Exercise 4. Xow. try single D and the slanting line exercise. Count: 1-2-3 for D and retrace line movement (i times. Keep the lower loop and the base curve on the line.

Exercise 5. Finish D upward. In this drill attach the i-like drill to the finishing stroke of D. Repeat same drill beneath to occupy open space remaining. The m-like drill may also be used as a fill in. Strive for freedom and control.

Exercise 6. D and O end alike. Do yours? Swing them off and see. Keep letters equidistant from each other. Swing them upward. Count 1-2-3, 1-2, etc. Single D's 50 a minute; single O's 00 a minute. Think clearly before you act.

Exercises 7 and 8. Captial and small letter moveme it combined. Do jour "level" best. Be systematic in your practice. Strive to make tangible progress.

Exercise 9. For initial drill in joining D. Count: down-loop-loop-l-2-3-4-J-li. For D's grouped count: down, loop-loop, down-loop-loop, etc., or 1-2-3 1-2-3 1-2-3. Keeping at it means to win.

The name and address is good application material. The signature should be considered as to spacing, etc.

Development of m. Exercises 1 and 2. Start boldly and forcefully with emphasis on up strokes and then on the down strokes. Keep turns fully curved and slanting strokes uniform in slope and separation. Make last down stroke same in slant. Finish gracefully. Now reduce in size as shown in No. 2.

Exercise 3. Direct attention to the location and size of turns. Count: 1-2-3-4 and think of uniformity of turns. Last turn at base line should be similarly curved. Draw the first form and increase speed as skill is acquired.

Exercises 4 and 5. Follow the retraced oval and straight line drills with the upper turn exercise. A difficulty arises in the transition or application of motion. Be alert to control erratic flights of the pen.

Exercise 6. The reverse oval adaptation is for the over motion in m, and the straight line exercise is for the down strokes in m. Follow with single m's counting for up strokes at times and then for the slanting stroke. Count: Start-1-2-3-4-5-6, start-l-2-3-4-5-6-7-8-9-10-curve, 1-2-3-4, 1-2-3-4.

Exercise 7. Join the m to a retraced oval and make "double" m and repeat. Count on down strokes only, 6 for the oval and 1-2-3 for m. For connected m's count: 1-2-3 1-2-3, 1-2-3 1-2-3. Pause to criticise and then practice to make improvement.

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The wi rd mine is a fa' rite p-actice word. The words "mimic" and "memento" are excellent ones. Keep spacing wider between letters than in letters. Keep size and slant uniform, too. Hook the c and close the o before finishing. Control the height of e's ill "memento."

Ammunition is in demand. How much mental and physical ammunition do you possess? Display it in rapid fire iashi.m as you drive the pen through this rather long word. Uniformity, legibility and ease are the keys t i g u id writing.

Development of P. Exercises 1 and 2. The forearm should act quickly in and out of the sleeve in a somewhat diagonal manner. Slant of push and pull should be about on the line of vision. The "indirect" compact oval needs thorough practice. Keep the up strokes and dow.i strokes the same in quality of line. Position!

Exercise 3. Retrace the slanting line 8 times and join a half space reverse-compact oval. Repeat the oval drill in the open space remaining. The transitional movement is important. Trace the push and pull quite near to the top before changing to the oval.

Exercise 4. Count: start-down-2-3-4-5-6-7-8-around-2^3-4-5-6-7-8. Keep your mind on the pen and the pen on the paper throughout drill.

Exercise 5 has a still closer relation to the capital P shape. Think clearly before acting. Count: 1-2-3-4-5-6- oval l-2-3-4-5-6-swing.

Exercise 6. Count: curve-l-2-3-4-5-6-oval or circle. Make the oval as nearly round as possible. Retrace the last up stroke quite near the top. Finish with an easy, graceful leftward swing.

Exercise 7. Count: curve-down-l-2-3-4-5-6-swing. P. ace the oval close to the stem retrace. Do not lift the pen. Study and steady practice win.

Exercise 8. Study copy carefully. Use an in and out and circular motion. Do not retrace too rapidly, or it will force the oval away from the stem and the letter will have an open, unsightly appearance. Count: curve-pull- circle or l-:.'-M at the rate of from 50-00 a minute.

Exercises 9, 10, 11 and 12. Xos. '.' and 10 are good word-like drills. Watch spacing between capital and the lower- and upper-turn movement. Xos. 11 and 12 are good name-like drills. Keep capitals same in slant, size and spacing.

Give much practice to the capital in easy words and signatures. Three P's joined is a good one to develop the connecting act. Pause slightly before making connective stroke in the capitals joined.

Development of x. Exercise 1. Begin "Push and pull" with an upper turn and end with a lower tun.. Start and end like small x.

Exercise 2. Observe direction of ovals as shown by arrows. Touch the oval forms. Lift the pen and reverse motion for the second part of drill. Count: curve 1-2-3-4-5-6, 1-2-3-4-5-6 curve.

Exercise 3. Study exercises thoroughly before drilling upon them. Use same count as for No. 2.

Exercise 4. Begin like n and end like small i. Make a central contact of the downward motions. This style of \ is essentially similar to capital X. Avoid separating parts of letter. Lift the pen. Count: 1-:.'. 3-4 and retrace ab >nt 6 times.

Exercise 5. After study, practice to the count 1-6 and pause to direct change of action.

Exercise 6. Small x looks the same inverted. Test your practice and proceed to improve. Be quick, be plain, be sure. Stop first section of letter on the base line. Start second part no higher than the turn in first principle.

Exercise 7. Emphasize down strokes. Bring last downward line in series to the base line and stop. Lift pen to finish exercise.

Exercises 8 and 9. Count: 1-2-3-4-5-6-x, sw'tg-x, etc.. swing-x. swing-x. swing. Avoid a spasmodic or a sluggish motion.

These drills harness form to movement and drive it to work. The words are excellent for practice. Excel your former efforts to execute form and movement. Examine v-rrtice: became r"iir own critic. Develop maxi-

mum flunecy and power for the writing act. Lift the pen to complete the x in writing words. Remember position.

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Contributions in

Business and Social Writing

G. D. GRISET

Evanston, Illinois, Township High School

A Good Handwriting Means a Well Trained Hand, and that is the Key to Efficiency.

LESSON No. 7

This lesson has to do with word practice. Beginnin j with the easiest letters, the plates gradually become more difficult until (in Plate 7) words with upper and lo er loop combinations are given. These words (in Plate 7) were chosen because they offer practice on the hardest letter combinations one meets up against.

I firmly believe that work of this nature (the practic form of practice one can follow.

Write four copies of each plate before taking up the n ■:: your writing. Take your time. Sit erect. Use the push \ others, so take a little more time on them.

Pay as much attention to the last letter of every wo d

of words containing difficult combinations) is the best

. Don't hurry. Remember you are trying to improve d pull motion. Some letters are more difficult than

as von do to the first letter.

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Plate 1. These alphabets are given as an illustration of pen lifting (or pen picking). When doing their best work, all professional penmen lift their pens frequently S) as to reset their arms, and start fresh, as it were. Certain letters offer the penman an opportunity to lift his pen, reset his arm, and then continue, without making a broken line. Exercise No. 2 illustrates certain letters tiat may be used to advantage as half way houses. Prac- tice up on pen-lifting. It comes in handy.

Plate 2. Watch slant, spacing, and relative height of letters. Try for a rhythmic, easy, push and pull motion. Don't hurry; just take your time. You are trying to improve.

You should be able to write the longest word on the ;e plates without lifting your pen. If your arm doesn't feel free while writing such long words, it is a good sign that such practice is just what you need.

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Plate 4. Remember that the t, d, and p extend the sime height above the base line.

Plate 5. Don't make the lower loops too long. If too long, lower loops conflict with the writing that follows. Finish every word as painstakingly as you begin it.

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Plate 6. Don't forget your push and pull movement. A little finger movement helps the loops.

Finish the 1> carefully.

The second part of the k is taller than the second part of the h.

How about the i in f?

Try pen lifting now.

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Plate 7 . Heavy lifting develops a strong back. Difficult combinations develop skill and confidence. Some persons think they can write because they can scribble, "Nine men mine in a mine." Ask those simps to try "My heifer was smelling alfalfa hay."

This plate, if consistency practiced, will give you skill and confidence of which you haven't dreamed.

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Plate 8. The figures are important, for very little writing is done that does not contain some figures. To be of use, figures must he unmistakably plain, for only one illegible figure will throw a whole account off.

Study the large forms carefully. The figure 6 extends one-third of its height above the other figures, while the 7 and 9 extend one-third of their lengths below the base line. Slant the finishing stroke of the two a little upward. Doing this keeps it from becoming confused with the ba;e line. Begin the T with a dot. and finish with an up- stroke that is rather straight. Notice that the oval of the 9 doesn't quite rest on the base line

When making figures use the little finger as a hinge. The figures are so small (ordinarily) that it is not necessary for one's little finger to slide. Of course, even this hinge action is arm movement, as the propelling power comes from the upper arm.

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EDITOR'S PAGE

PENMANSHIP EDITION

Our Policy: Better Writing Through Improved Teaching and Methods. Form with Freedom from the Start

ART AND ACT

I'ntil recent times writing was taught as an art something beautiful seful. It was taught along certain definite lines of slant, size and Legibility, accuracy and beauty were all emphasized. Position, movement and speed received secon- dary attention, and sometimes scant attention. But the world moved on in its work and in due course of time handwriting dropped behind the spirit of the times, and. as is usually the case, a revolution took place in which, as is usually the case, the tables were turned.

In recent times, consequently, writ- ing has been taught and promoted as an act. the art being secondary to the act. It has been and is being taught along certain definite lines of position, movement and speed, with less emphasis upon form. As a con- sequence there is much writing that is scrawly and unsightly.

It was a case of formalism giving way to mannerism. Both form and manner are essential to the com- pleted product, but they should bal- ance. Too much form means im- peded expression; to much movement means impeded reading; the right mixture or correlation means good writing and good reading qualities.

A certain amount of formalism and mannerism in teaching and learn- ing is essential to efficiency, but in the end they are objectionable as such. Too many teachers carry them too far, and "diminishing returns" in interest and results follow. The for- mal in art and act must be merged into the informal and individual or much of it is lost.

COST OF ENGRAVING

The increasing costs of certain chemicals and metals and the short- age of skilled chemists have increased greatly the cost of engraving so that it will be difficult to continue to give

as many copies and illustrations in penmanship in the B. E. as hereto- on

We shall be unable to give as man} small miscellaneous specimens as in the past, but we hope to surprise rather than disappoint our readers from month ao month.

Vnu can help by sending subscrip- tions, news items, contributions and specimens.

Commercial education and good penmanship help to win the war by making for intelligent and efficient work.

Engraving now costs us between two and three hundred percent more than before the war.

"CARRY OVER"

"Why do not more pupils use the 'muscular' movement in all of their writing?" is a question frequently asked by conscientious teachers.

The answer must necessarily con- form to conditions, and they vary greatly. Generally speaking, one can say that the instruction has been in- sufficient in quantity or in time, wrong thinking, or that too little at- tention to the application from day to day of the things taught.

The use or application is the proof of the teaching, or of the teaching having taken and consequently "car- ried over."

But it is wrong to conclude that be- cause everything taught did not carry- over that the teaching is wrong or a failure. If enough of position to safeguard health a n d foundation movement has carried over; if enough of arm movement to insure ease and efficiency has carried over; if enough of form for legibility and sightliness has carried over; and if enough speed for expression and efficiency has car- ried over, then the teaching has been a success, even though posture is not perfect: even though fingers co-oper- ate with the arm to the extent of "fifty fifty;" even though form does not analyze or conform to a particu- lar degree in slant; and even though speed does not run to or above loo letters (twenty words) a minute.

One reason why much of the teach- ing in writing does not "carry over"

(

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i and

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are

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as well

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by

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muse

is that the thing attempted is too for- mally presented both in matter and j manner. Extremity forces pupils to I abandon the thing taught at.

We recently heard of a certain | city having abandoned "muscular" movement because it did not "carry over." And it did not carry over I because the type of movement taught I from the first grade was extreme and I required too much time and effort on 1 the part of teacher and taught.

"Too much is too much" is a very I old and meaning-full expression, and J it applies to penmanship methods and I practice as well as to anything, for if I too much movement is taught it will always mean that too little of some- I thing else just as important has been neglected. Extremes react.

PARTIAL CONTENTS

Of the Professional Edition of

this Number of the Business

Educator

Editorials.

Mental Meanderings. Carl Mar- shall, Battle Creek, Mich.

Part Three of the Official Re- port of the Chicago Conven- tion of the N. C. T. Federa- tion.

Commercial Course for Seventh and Eighth Grades.

Four-Year College Course, for Domestic and Foreign Ser- vice.

School Surveys. Paul Lomax.

Bookkeeping Viewpoints. W. A. Sheaffer, Milwaukee.

The Development of the Private Commercial School: From the Standpoint of the . Executive. Dr. H. M. Rowe,

Baltimore. From the Standpoint of the Teacher, Miss Janet Biller, Des Moines.

Address. Miss Dorothy Whe- don. Elgin Watch Co.. Chi- cago.

Sane Penmanship Methods. Frank H. Arnold. Spokane. (Illustrated.)

Questionnaire to Private Busi- ness Schools.

Make the Most of the Best that is in You.

Book Reviews.

The Business Letter. The Goodrich Rubber Company.

News Notes and Notices.

M^&u4ih<M&&un&r Q>

EDITOR'S PAGE

PROFESSIONAL EDITION

A Forum for the Expression of Convictions and Opinions Re- lating to Commercial Education

Have you invested in

Liberty Bonds?

Get busy and Buy!

DEPARTMENT OF THE INTERIOR Bureau of Education

Washington. D. C, May 15, 1918.

FOR PRINCIPALS OF HIGH SCHOOLS AND ELEMENTARY

SCHOOLS OF SEVENTH AND EIGHTH GRADES

Tentative Course in Commercial Education and Preliminary Training for

Domestic and Foreign Commerce, with Some Emphasis Upon

Foreign Service for the Government

The following course of study is designed for use in schoi Is of seventh

and eighth grade that have departmental teaching and in the regul.ii

year high school. All subjects in this course should be presented, whenever possible, with some emphasis upon foreign trade and foreign relations of the United States. It is likely that geography texts will some day treat as a unit the physical resources, means of transportation, and the trade habits and customs of trading nations of the world. For the present, however, this important subject must be subdivided in the manner herewith suggested.

Penmanship is not offered as a special subject but is to be taught in connection with the courses in English and bookkeeping. Beginning with the second year in High School, the students should be provided with facili- ties for typing all prepared work, such as themes, exercises, etc. No attempt has been made to include supplementary courses like music, gymnasium, etc.. nor to give the number of recitation periods per week for each subject. The policy of assembly or class talks on special business topics or business policy by business experts and men of affairs should be encouraged.

In the arrangement of the subjects, due consideration is given to the knowledge that many students leave school at the end of the eighth grade or at the end of the second year of high school. For the present, therefore, the welfare of these students, with consequent economic gain to the nation, must be kept in view in outlining any course of training that prepares for careers in trade and commerce.

COURSE OF STUDY

SEVENTH GRADE

Arithmetic

Physical Geography

History of the United Stati -

Arithmetic

I'. ditical i lei igraphj

Historj of ill. I nited States

First Semester

EIGHTH GRADE

Second Semester

Foreign Language Typewriting Arithmetic

Commercial Geographj Merchandising

Foreign Language

Arithmetic

History of Commerce

i ivies

HIGH SCHOOL

First Semester Business English, Penmanship, an Commercial Arithmetic Commercial Geographj Typewriting Modern Language

FIRST YEAR

Second Semester 1 Spelling Business English, Penmanship, ( nmmercial Arithmetic i i iinnn rcial ' " ography Typewriting Modern Language

First Semester Stem 'uraphy AlKebra. or

Office Appliances, Filing, etc. Bookkeeping (with Business Kno History of Commerce Modern Language

SECOND YEAR

Second Semester igraphy Algebra, or

Merchandising l buying and se idedge) Bookkeeping (with Business Pr - History of^ Commerce .Modern Language

First Semester Biologj Civics

Modern Language Economic History of United Sta Stenography, or Foreign Classics in English, or Commercial Produi ts

THIRD YEAR

Second Semester Tropical Resources and Hygie Civics

Modern Language es Economic History of United S Stenography, or Foreign Classics in English, or Chemistry of Commerce

First Semester

FOURTH YEAR

Second Semester

MENTAL

MEANDERINGS

CARL C. MARSHALL

Battle Creek, Mich.

•iple

if E(

lited States, (with emphasis upon foreign ri Foreign Trade of the United Sta Modern Language Business Organization and M.ma

Economics (Transportation and History of the United States,

(with emphasis upon foreign i Foreign Trade of the United St; Modern Language Elementary Commercial Law

The Value that is Proved

The greatest thing that can happen to any human being is for him to win and to keep his -ell- respect and the re- >1 others. It is also the greatest thing that can happen to any nation. This tremendous w a r is proving to the world as nothing has ever done before, the real worth o i humanity. In times past, many of us ha. always felt kindly toward people in general, and foreigners in particular. In more ways than one we have been "nations snarling at each others' heels.'" The average American, for instance, has had rather a poor ion of the average Britisher.

We never grew tired of telling how we licked him in 1776 and again in 1812, and why. As an individual we made fun of his manners, his speech, its, his dress, and especially his inability to see a joke. We even questioned his courage. I have heard .in eminent statesman declare that the British were a nation of cowardly shop keepers and priggish aristocrai y, who made other people do their fighting a people that kept the world bullied by its navy, and grab- bed territory at every opportunity. It isn't so very long ago that our "pa- triotism" consisted chiefly in twisting the tail of the British lion. This was a favorite pastime with our Fourth of July orators, editors and politi- cians.

As for the British, and especially the Canadians, they were not at all backward in giving us back as good as we sent, and the contumely they meted out to us Yankees was "heaped measure, pressed and shaken down." In all these years, we managed to keep from actual fighting, although we were perilously near it two or three times.

But now! During the last three or four years, have you heard anybody but a negligible pro-German do any sneering at the British? And have you heard about bow the American rlag has become almost as common a sight in England and in Canada as the Union jack itself? Just why? Americans and English are not in the least different from what they were before this war started. This is what has happened for us. We have seen British manhood and valor demon- strated an the reeking fields of France. We have seen British na- tional honor and courage vindicated when the British Government threw down the gauntlet before the German Kaiser, and told him without an hour's parley, that he and his iron

^ <5^<38uJ//t4M&du*a&r &

helmeted legions would not be al- lowed to crush the liberties and civi- lization of Belgium and France.

And what have the British learned about us? They have learned that we Yankees are not merely a race of money making braggards. They have seen us pouring our billions and bil- lions of treasure and credit into the common war chest. They have seen us in less than a year train and send to the front a million of fighting young Americans. And they have seen these trained youngsters, fresh from our shops and farms, meeting the hardened Prussian Guards the most capable soldiers of the earth in a man to man fight, and forcing them pell-mell backward in utter rout over scores of square miles of recaptured frontage.

Briton and American have found each other, that is all. Each has measured up to the greatest stature of manhood, and each knows it!

It is a bright promise for the future peace and happiness of the world that this is so.

Recognition Rather quietly in fact, and Service without any red fire or blare of trumpets what- ever—-a very important vcitory has recently been won by the private bus- iness schools of this country. This is nothing less than a practically as- sured arrangement, whereby crippled soldiers, returned from Europe, are to be given a business education (when they wish it), and that this training is to be supplied by private business colleges selected by the Gov- ernment. This work has been carried on in Canada for two or three years, but in schools especially established for the purpose by the Canadian Gov- ernment. At first, it was proposed to follow this course in the United States, the proposed schools to be established at various points as re- quired, or perhaps, the cantonements, where the soldiers had been trained, might be filled up and used for this educational work.

But it was fortunately suggested to the Board of Vocational Education, (which has the matter in hand), that the I nited States is already equipped with hundreds of high grade and ef- ficient business schools, that are more likely to give these disabled young men the kind of training they need than would any school conducted by government officials. It was also sug- gested that the soldier boys are fairly well "fed up" on cantonment life, and militaristic and official environment, and would welcome a change. It was made apparent, also, that the private business schools are in a better posi- tion to secure employment for the soldier when his course is completed than would any government school, located possibly at a distance from employment centers.

Early in July a conference meeting was quietly arranged at Washington between officials of the Vocational Board and representatives of some twenty-five leading private business

schools of the Mast and Central West. The whole matter was gone into thor- oughly, and with a gratifying frank- ness, on both sides.

I think there is no doubt that the idea will be carried out, and that the in i year will see hundreds, possibly thousands, of our disabled young sol- diers receiving a practical business education in our business schools, at Government expense.

I believe the following tentative general plan was agreed upon at the conference :

1. The Vocational Board is to se- lect such schools, as it thinks best, for the service to be rendered.

-'. Any school selected is to receive as tuition, whatever it has been charging the public for similar ser- vice.

:i. No school is to be permitted to advertise or otherwise exploit the fact that it has been selected by the Government as a place of business training for any soldiers.

4. Other things being equal, a school will be selected that is con- venient to the home of the soldiers, and perhaps to some extent, the wish- es of the soldier himself may be consulted.

I wish that such old war-horses of business education as S. S. Packard. G. W. Brown, Robert Spencer, T. B. Stowell, J. F. Spaulding, H. B. Bryant and others, could have lived to see the despised "business colleges" thus officially recognized by the Govern- ment of the United States.

These schools have rendered a ser- vice to American commerce, and to the American people, that has rarely indeed been properly recognized, and for one I have every confidence that the patriotic service they are now called upon to render will more than justify the confidence that is to be reposed in them.

I believe I am telling no tales out of school when I state that Mr. Fred G. Nichols, of Rochester, X. Y., now with the Vocational Board, of Wash- ington, is the man to whom credit is mainly due in bringing about the proposed arrangement. Mr. Nichols won his spurs as a business college teacher, and no one knows better than he that it is the part of wisdom to have this training of the crippled soldiers done in the schools that are really fitted to do it.

Hats off to Fred Nichols!

Work Will I have been reading on

Win the War various bill hoards;' and placards, of a lot of things that will win the war. "Food will win the War." "Ships will win the War," "Coal will win the War," "Aeroplanes will win the War," and so on. Probably all of them will help; it is certain that no one of them will do it alone. The one thing that will come nearest to winning the war will be WORK, and this, of course, in- cludes most of the others. Now, there are two kinds of work in this connec- tion; first, the work that is directly doing the things that have to be

done; producing food, producing the things needed for ships, guns, muni- tions, etc., making the ships, guns, etc., running the railroads and ships to convey them, training soldiers, and finally what the soldiers themselves do in the trenches, the most glorious work of all. Second, there is the work that has not the slightest rela- tion to the war, and there is a lot of this. such work as making fancy silk clothing, and laced lingerie, mak- ing beer and other intoxicants, and the forty and one fool things that you will find at the soda fountains, mak- ing cut glassware, and all the var- ious, fancy jigamarigs used in filling out the average expensive home. Just walk through the retail district of any city and see the stacks of things that clutter up the show windows, and note the crow-ds of eager, high-heeled, silk stockinged, mostly overfed wo- men, who pour along the streets and into the shops to buy these things.

Just who and what are these wo- men? Millionairesses? Not on your life. Ninety percent of them are the wives and daughters of working men. and artisans, or else working women themselves, who are just now hand- ling more money than they ever thought of handling in their lives.

Now to keep the show windows full of the fool things these reckless spenders buy takes WORK, and a lot of it. And every hour of this work so far as winning the war is concerned is worse than wasted. I was in an audience the other day where there were at least a hundred women knitting things for the sol- diers. But these women wore enough costly and luxurious clothes and jew- elry to consume more labor than their knitting would amount to in ten years.

"But if we all quit buying every- thing except what we have to have, what will become of business?"

Yes, I was just waiting for you to ask that. The answer is, that those who really want to see the Hun beaten to his knees do not care a hang about the business that gets in the way of our doing it. It would be a good thing if every one of these needless businesses were to go broke.

When I was in Washington the other day they told me about a big manufacturer of jewelry and other fillagree stuff, who went to Secretary McAdoo to complain bitterly that a certain ruling of the Treasury De- partment would react disastrously on his business. The Secretary look- ed him sternly in the eye and ob- served, "Well,- sir, allow me to say to you that I don't care a d m whether you make any money at all." In other words, this is not the time to be making money out of gew gaws.

Now, the moral of the preachment is, that every one of us who is really in earnest about wanting to "do our bit to lick the Kaiser," should stop short off the buying of everything that we don't absolutely need. If everybody in America would do this,

(Concluded on page :;:.')

d? >y/u >^u^/ujj Cdut&/<rr

BOOKKEEPING VIEWPOINTS

The Second of a Series of Articles on the Teaching of Bookkeeping

By \V. A. SHEAFFER,

Head of Commercial Deparment, West Division High School,

Milwaukee, Wis., and Practicing Accountant

THE TEACHING OF ACCOUNTS

It is not my purpose to discuss the merits of the various methods of teaching bookkeeping to beginners. They are commonly known as the account method, the journal method, the use of all of the books of entry at once, the financial statement meth- od, and combinations and modifica- tions of these four methods. I am going to presume that no matter what method is used, with the pos- sible exception of the financial state- ment method, it will be preceded by or combined with a study of accounts. I throughly believe in teaching ac-

counts primarily, at the beginning, rather than books of entry. 1 believe that all of these methods, if rightly used, must include from the beginning a progressive study of accounts. This can easily be done in all of these methods except the financial state- ment method.

lust a word about this method. In many ways it would be the ideal method if it could be taught to an ideal class of mature students. But it- demands such an analysis of busi- ness problems and transactions, and such an intimate acquaintance with business that it becomes a very diffi- cult method when presented to the average high school class instead of to the ideal mature class. The meth- 1 od is from its nature more of a uni- versity method than a high school method. It is like teaching pupils to analyze a sentence before they know the elements of sentence structure and the parts of speech, or like ask-

ing pupils to understand the com- merce of a country without first studying its natural conditions, its resources, its government, and its

I people.

In the study of accounts there are two extremes to be avoided at the beginning. One is making the study of accounts simply a study of rules governing the accounts; the other, that of making the study too technical and including transactions beyond the knowledge and capabilities of the pupil at that time. The purpose should be to make the study of ac- counts a means of understanding the principles of double entry bookkeep- ing and to build up an understanding of these accounts such that the pupil can use them intelligently in the making of statements and closing the ledger.

Let us consider these two extremes, both of which should be avoided. The study of an account should not be a study of the rules for debiting and crediting the account. The ten- dency is to make rules to fit each kind of transaction that affects the

account instead of allowing the pupil to reason them out from general rules and principles. It is so much easier for the teacher and pupils if the text book tells the pupils what account to debit or credit or refers to the rule in the text for debiting or crediting the account for that parti- cular transaction. But does it teach him accounts? Or does it simply make him dependent upon the text book or upon the teacher? It is not a teaching of accounts, it is teaching rules instead. Such a use of rules makes the pupil an imitator, a dex- terous performer to see how quickly he can find the rule in his text that covers that particular transaction.

Xeither should the study of ac- counts at the beginning be a study of practically all of the possible trans- actions that may take place that might affect that particular account, and perhaps the technical method of closing the account also. Perhaps you may say that this is an extreme view and one that is not found in actual teaching. But I assure you that it is used by a considerable num- ber of teachers. We don't teach any other subject in the course in that way. What would you think of a teaclTer of commercial arithmetic when he was teaching the first prin- ciples or case of percentage teaching at the same time all the possible ap- plications of this principle to the diffi- cult problems of gain and loss, com- mission and brokerage, commercial discount, etc.: You would say, "Let him learn the principles of percent- age first, then apply them, one by one. to new subjects and new prob- lems." Or, what would you think of a teacher of commercial law saying to his class after it had studied one of the elements of contracts, agree- ment for example, "Now we will ap- ply that principle that we have just learned to agency, partnership, and corporation agreements." You would say at once that the pupil must have a broader foundation and understand- ing of the elements of contracts be- fore he can understand their appli- cation to the more difficult kinds of organization-.

You may ask. "What is the harm of teaching pupils how to close the account when you are first studying the account?" If it is a financial ac- count closed simply by Balance there is little objection to it. although, to my mind, it should not be taught when the account is first studied, but after studying several accounts that are closed in the same way. But the closing of an account depends upon a proper understanding of what the ac- count represents. It is easy to ex- plain the reason for closing cash, the

personal accounts, notes receivable and notes payable by Balance. It follows as a natural result. The same cannot be said of the closing of mer- chandise expense, and the proprie- tor's account. Before the closing of these accounts can be understood, the pupils must understand the differ- ent factors that cause an increase or decrease in proprietorship. They must make statements showing the changes in the business and the pres- ent condition of the business. They are not ready for this until they have entered several short series of trans- actions, or sets, posted them to the ledger, taken a trial balance, and analyzed the accounts in the state- ments of profits and losses and as- sets and liabilities.

Every teacher of bookkeeping knows how anxious pupils are to complete a set and begin a new one. He knows, too. that the drill must be varied so as not to discourage the pupil or make him feel that book- keeping is nothing but imitation and routine work. The teacher must watch the development of his class, by having frequent class recitations, and introduce the analytical part, the making of statements and the closing of the ledger at the proper time. Xor should the teacher wait till the class is ready to make statements be- fore he prepares his class for it. He should begin preparing his class for it several days before the technical closing of the ledger is studied. Be- gin with some simple exercises in changes in proprietorship. Suppose a man begins a grocery business with a cash investment of $1000. He buys a stock of groceries for $600 cash. Is he worth any more or less than before? He pays $40 for rent of store for one month and $15 for clerk hire. What is his worth now? He sells groceries that cost $5 for $0. Has his net worth changed? Exer- cises of this kind can be multiplied. They will give pupils a better under- standing of each account and its rela- tion to the others, and will prepare them for the closing of the ledger.

It is customary to begin the study ' of accounts by studying the cash ac- count. This is good pedagogy pro- vided no attempt is made to teach the double entry principle at first. It matters little whether the teaching of cash is in the form of the cash ac- count or a simple cash book, so long as it is confined to teaching the idea of cash debit or cash credit. The analysis should be the simplest pos- sible at first, and the pupil should not be burdened with a study of what caused the cash to come in or to go out. This should be followed by a study of merchandise, expense, and personal accounts. If one were to follow the historical order of the de- velopment of the idea of debit and credit, he would begin with a study of personal accounts. The expres- sions "debit" and "credit" were no doubt first used to express the rela- tion that exists between the business and the buyer of goods, commonly called a debtor, and the relation to

dC <!!ffi^&uJ//i^&&/£u&/fr% *§*

the seller, commonly called the cred- itor. But these accounts are easier understood after a study of the cash and merchandise accounts.

Many take up the studj oi notes ible and notes payable al this time, but it seems to me much better For the pupils to get a good understanding of open book accounts before studying note-. They should understand how the different trans- actions affect personal accounts, and make use of them in short series of transactions or exercises. Many- teachers do not at first see the rea- sons wh\ it is better to put off a little notes. If the average pupil were to examine the account of lolni Jones, who owed the business $100 and found a credit for $100 due to a note he had given to the busi- iwould say that John Jones owes the business nothing. But the proprietor knows that John Jones' debt on open book account has s"im- ply been superseded by a higher and better form of account, a note re- ceivable. This can easily be under- stood after the pupil knows personal accounts.

After the pupil understands the accounts of cash, merchandise, ex- pense and the personal accounts, he is ready to study the double-entry principle as related to these accounts. Here is where he must first make a double analysis. Up to this time he has simply been answering the question, "Is it a debit or a credit of the particular account which he has been studying?" He must now study the relation of cause and effect. He knows that if cash comes in there is something that has caused cash to come in. It may be the proprietor's investment, a sale of goods, or a re- ceipt from a customer on account. He will now see that his study of ac- counts will greatly aid him in under- standing the double-entry equation.

In many ways it would be desirable to put off the study of the proprietor's account until the pupil is ready to study the changes that take place in proprietorship. Every teacher rinds it difficult at first to make his pupils see the relation that exists between the business and the proprietor. They can't see at first how changes in the business change the results of the proprietorship. But the proprietor's account must be introduced at this time in order to formulate a com- plete series of transactions to give the pupil drill in the various steps that should be taken from the re- cording of the transactions to the finding of the results of the business. But nothing but simple investments and withdrawals of cash should be studied at first.

Many teachers seem to think that the step from the study of the separ- ate accounts to the study of the dou- ble-entry principle or equation is a difficult one. But if they will confine their teaching at first to exchanges of cash and gradually progress to the studj of the non-cash transac-

( Concluded on page 32)

DEPARTMENT OF THE INTERIOR

BUREAU OF EDUCATION

Washington, D. C, May 15, 19 - FOR THE PRESIDENTS OF COLLEGES AND UNIVERSITIES Tentative Four-Year College Course in Preparation for Domestic and For- eign Trade and Foreign Service of the Government

This proposed course of study is offered mainly with the design of help- ing the smaller institutions in the United States, lacking this very necessary and special type of training, to evolve a course of study within the range of their present possibilities and satisfactory to the end in view in the pursuit of such a course of study. Among the leading subjects that should receive treatment in the college course are the following: Two or more modern commercial languages with ample opportunity to acquire a conversational use; accounting applied to export problems; the history and geography of commerce with special and separate treatment of the five main geographical divisions; commercial products; organization of home factory and office for export trade; export policies; foreign advertising and salesmanship; for- eign commerce and commercial development and commercial policies; trade relations of the United States; international banking and foreign exchange; credits; trade mark and patent laws; foreign investments; foreign transpor- tation systems; ocean transportation systems: ocean transportation; port and terminal facilities; marine insurance; international, mercantile and mari- time law; industrial, fiscal and customs legislation; comparative govern- ment; tropical hygiene. Many of these subjects are now offered in the larger .institutions, and even receive more advanced treatment than the course of study herewith submitted would seem to imply.

The amount of time to be given to each subject will vary according to the requirements of each institution. The real difficulty lies in the accept- ance by our colleges of the subjects mentioned in the first year which are, however, worthy of college treatment and are fundamental and essential in any course of training for foreign trade. Until our cities have more gen- erally established high schools of commerce, with natural articulation with the commercial department of our higher institutions, it is absolutely neces- sary that the latter, in planning for an adequate course of instruction for foreign trade, substitute on an elective basis for the customary first year group of studies, subjects similar to those mentioned in the following course of study.

FOUR-YEAR COLLEGE COURSE

(Wherever alternative subjects are given, it is intended that one subject should be pursued by the student of domestic and foreign trade and the other by the student of diplomatic or consular service.)

First Semester Advanced Business Arithm Calculation. Advanced Commercial Correspond* History of Commerce (Ethnograph Historical Background.) First Modern Language.*

FIRST YEAR and Rapid

Calculate

Arithmetic and Rapid

ewnting,

ts and < 'in. . Pi . tii History of Commerce I Ethnographic Historical Background.) First Modern Language. Stenography and Typewriting, or 'al Chemistry.

:iple

of Accounting. Salesmanship and Advertising. History of Commerce (Products kcts alid trade movements). First Modern Language. Economics, Industrial and Politi History of the United Stati -

SECOND YEAR

1. Comi

2. I'ul.l

al La

Speaking and Public History of Commerce (Products, kets and trade movements). First Modern Language. Economics. Industrial and I'oliu History of the United States.

Economics

(Transportation, money and banking) Representative Biographies of Enterna tional Leaders and Publicists, i International Law, or Organization and Management of Fac tory and Home Office. First Modern Language. Second Modern Language.

THIRD YEAR

. Advanc (Social

Industrial and Social id labor legislation and gration and citizenship laws). Representative Biographies of Inte tional Leaders and Publicists. Maritime Law, or Foreign Trade Problems. First Modern L.un Second -Modern Language.

Current Political History of F.u Near East, or Foreign Trade wit

and Near East.

Comparative Government, or

Foreign Investments.

American Diplomacy, Treaties

Foreign Policy, or

Fiscal and Customs Legislation

Second Modern Language.

Third Modern Language

FOURTH YEAR

ope and 1. Ctirr

Europe ica ^

Political History of Latin-A it a aw\ Far East, or Foreign Trade Latin America and Far K.ist. Tropical Resources and Hygiene. Diplomatic and Consular Practices, International Banking and Foreign change.

Seci 'ini M odern I anguage. Third Modern Langu;

Othe

subje

substituted lor language of the

^ y/u ?&uUn&U c*6u&/<r &

The

BUSINESS LETTER

The B. F. Goodrich Rubber Co. Akron. Ohio

special arrangement with the above

we are privileged to reprint a series

. t opy] - the company is pub-

lishing for tlu-ir correspondents. We consider

eptionally excellent and our readers

fortunate in having the opportunity

these monthly messages 10 corre-

itor.]

No. 19

FAULTY EXPRESSION IN DICTATION

In the effort to turn out letters as quickly as possible, a dangerous ten- dency to make letters machine-like must be avoided. Often the emphasis is placed on getting the letter written rather than on getting a definite re- sult from the letter.

Letters are sure to sound machine- like if they are loaded with peculiar jargon so common to many business messages. Absurd phrases that have been handed down by business men For years are listed below, along with other phraseology so often trouble- some to the dictator.

Attached hereto. "Hereto" is su- perfluous. You could not attach any- thing under separate cover.

At the present time. Say "at pres- ent." and avoid two unnecessary words

Advise. Avoid this word as you would a plague. It is the most abused of all business English words. It i^ much better to say "inform" or "tell." The same should govern the expres- sion "please be advised."

At this time. Avoid in such ex- pressions as "We are sending you at this time our price list." Simply say "We are sending you our price list."

At hand or has come to hand. Very stereotyped and meaningless. It is much better to say "We have re- ceived."

Appear and seem. Discriminate be- tween these two words. "Appear" refers to that which manifests itself to the senses. "Seem" applies to that which is manifested to the mind on reflection. "Seem" gives or creates the impression of being. A man may seem honest, but he cannot appear

Apt, likely and liable. "Apt" im- plies a tendency or natural fitness. "Likely" applies to a contingent and is considered as very probable. "Liable" has the suggestion of danger as. "You are liable for damages."

Awful means to till with awe. The expression, "I had an awful good .time." is incorrect. A good time could not be awful.

Balance, remainder and rest. A bookkeeper keeps a balance by addi- tion and subtraction. Balance means equality and should not be used in the sense of remainder, or rest. It is incorrect to say, "We are sending the balance of the order."

Can, may. "Can" means ability. "May" means permission. "Can we ship this by express?" is wrong be- cause what we really wish is permis- sion. Correct u$es of these words are: "May" we ship this by express? and We "can" ship these on Thurs- day.

Capacity and ability. "Capacity" is receptive or containing power, while "ability" means power of achieving. "He has the capacity to learn sales- manship and the ability to work hard."

Disclose and expose do not mean the same. "Expose" means to reveal or lay bare without regard to man- ner. "Disclose" means to lay open to view.

Esteemed favor. These words should not be included in your busi- ness vocabulary.

Effect and affect. "To effect" means to accomplish. "Affect" means to influence. Men "effect" price changes that "affect" business condi- tions.

Favor is a kindness rendered and not a letter. A letter may do an act nt kindness, but is not a kindness it- self. Use this word sparingly or bet- ter still avoid it altogether.

Farther and further. "Farther" should be used to indicate longitudi- nal distance, "further" to denote quantity or degree. He was "farther" from the jobber than we thought so we wrote nothing "further."

Guess, suppose and think. We "guess" when we wish to hazard an opinion which is admitted as insuffi- cient. We "suppose" when we have grounds for assuming a thought to be true. When we "think" we give thought to a matter to which we ad- mit the thought has been insufficient to furnish us with exact or certain knowledge.

Gotten. This word is now obso- lete. Use "got."

Hand you. Say "send you" which is really correct.

If, whether. "If" is used correctly when supposition or condition is im- plied. "Whether" is used when an alternative is suggested or presented. "I shall decide Tuesday 'whether' I shall go." "These shoes are good for another year's wear 'if soled with Textan."

Enclosed herewith. Say simply "enclosed." Herewith is superfluous, because you cannot enclose anything under separate cover.

In so far as. The "in" is superflu- ous and meaningless in the expres- sion.

Lengthways, sideways and endways. Common expressions but undesirable and not good substitutes for "length- wise," "sidewise" and "endwise."

Lay, lie, are frequently misused; "lay" < to put down) always takes an object, 'lie' (to recline) takes no ob- ject. He "laid" the belt on the table. Feeling tired, he "lay" down.

Merely and simply. "Merely" im- plies only, barely; "simply" means no complication. He quoted "merely" on conveyor belts.

Occur and transpire. These terms are not synonymous. "Occur" means to happen, to take place. "Transpire" means to come to pass. But use "occur" wherever possible because it is a simple word and simple words are always more effective.

Opinion is sometimes more than an impression. It is a conclusion or judgment held with confidence. The words should not be used inter- changeably with "idea." An "idea" may be a misconception with or with- out foundation. One may have an "idea" of aid enjoyment, but hold an opinion on the result of a sale.

Proposition. Many writers use this word to mean almost anything. This is incorrect. A proposition is really an undertaking or a proposal and should not be substituted for task or work.

Party and person. Except in legal formality, "person" is preferable. "Party" means in general an enter- tainment. Of course, legally a party is a person. Each party to the con- tract was satisfied and the president was the person who signed it.

Promise should never be used to indicate "assurance." "Promise" al- ways implies futurity. It is incorrect to say: He was ashamed, I "promise" you. Say', rather, I "assure" you.

Proven should not be used except as an adjective otherwise use proved.

Real. Xot a substitute for "very." It is incorrect to say. This is a "real" good offer better. This is a "very" good otter.

Same should never be used as a pronoun. Like "advised" and "favor" it should be dropped from all forms of letter-writing.

Shall, will. "Shall" used in the first person expresses futurity as. "I shall be in Chicago on Thursday" or. "We shall come at four."

Shall used in the second and third persons expresses willingness, deter- mination or desire. The following will guide you when wishing to ex- press mere futurity.

I shall We shall

You will You will

He will They will

Will in the first person expresses determination, willingness or desire as, "I will not O. K. the requisition," "We will not O. K. the memo."

Will used in the second and third persons expresses mere futurity. The following w'ill guide you when wish- ing to express willingness, determi- nation or desire.

I will We will

You shall You shall

He shall They shall

State, or would state should never be substituted for "saj\" Expressions such as these are overworked and stereotyped.

Through an oversight on our part, your order has not been shipped. It is better to say "through our over- sight your order .has not been ship- ped."

i Concluded on page 32)

&u?<tj&uti*t€tt ddeua/tr* &

Report of the Twenty-First Annual Convention of the

National Commercial Teacher's Federation

Chicago, December 26-29. 1917 FOURTH INSTALLMENT'

commercial machinery and library equipment, and be ready to sub- mit their report at the next ses- sion of this department. In the meantime commercial teachers are urged to make every effort to bet ter the present deplorable lack of library and machinery equipment.

SCHOOL SURVEYS

By Mr. Paul Lomax,

N. C. T. F., December 28, 1918

In discussing topic value of com- mercial education I wish to deal con- cretely with the subject by letting you know the significant results which we gain from surveys con- ducted in the state of Missouri and the state of New Mexico. The Mis- souri and New Mexico commercial educational surveyors were author- ized by the commercial department of the Slate Teachers' Association. They had their organization interest in the wish of the Commercial Teachers of each state to inaugurate a construc- tive and comprehensive program of state-wide standardization of com- mercial education. To bribe such a standardization the following proced- ure was used. First, assisting condi- tions were determined by means of a questionnaire, copies of which were sent to all commercial teachers in each state. Second, a careful study of the questionnaire data was made to discover outstanding problems. T li i r d. definite recommendations were made to the commercial depart- ment of each State Teachers' Asso- ciation for the solution of these prob- lems. Now, my discussion for these twenty minutes will deal with the outstanding problems which were discovered in the questionnaire data. First, the qualifications of commercial teachers with reference to the trad- ing of commercial teachers, the sur- vey data revealed two important facts.

First, the academic and professional qualifications of commercial teachers is very much higher than is com- monly thought. Many men and wo- men who are graduates of universi- ties and normal schools found it ad- visable if not best to attend the busi- ness college in order to get that kind of training essential for the best de- velopment of commercial depart- ments. I am one and I praise the business college for keeping up standards in that respect. ' The second problem. This is the most fundamental in the matter of professional training for teachers. The second, the matter of equipment of commercial departments. The equipment of commercial depart- ments may be considered under two headings. In accounting, a very small percentage of scales of definite class periods for teaching of accounting or bookkeeping, as you may call it. Something ought to be done about that. We have come to the time when we recognize the fact that the thing we want in accounting is the teaching of principles, not so much

routine, mechanical work, to do that we need definite recitation periods to accomplish that end, and lastly, the matter of measurements.

First, remember to urge upon our state schools which train prospective commercial teachers and which do not now offer special methods in teaching commercial subjects to in- augurate such courses of study of how to teach typewriting, bookkeep- ing, shorthand, and the other com- mercial branches.

Second, the appointment of a spec- ial committee. We have encouraged that commercial teachers read more of the commercial magazines. Next, that a committee be appointed to work out a standard curriculum. These are the definite remedies adopted b3' our state teachers to form a plan of action for the coming year. I hope that this thing may become general all over the country and we will get together and find out what our pertinent problems are and then not be satisfied but to outline a defi- nite way of solving them. We are living in a day when commercial teachers all over the country seem to be wide awake to our outstanding problems. I am glad now that we have in Dr. Swigget a national head for commer- cial education in this country and may we band together and face these problems squarely your weaknesses and my weaknesses, let us not be afraid of them but let us be wide awake to get at the solutions, to get at a standardization for the different commercial subjects.

1 am glad to come from New Mex- ico to be with you, and if what little work we may be doing may be of help to some of you, I am glad of that.

Recommendations of the New Mexico Commercial Survey Committee

to the

Commercial Section of the New Mex- ico Educational Association

In conclusion, in order to profit from the survey in a real way, the following recommendations are sub- mitted as a program of standardiza- tion for the coming year:

To urge upon our state schools, which train prospective commer- cial teachers and which do not now offer special methods cours- es in commercial subjects, to in- augurate such courses in how to teach bookkeeping, typewriting, shorthand, and the other commer- cial branches.

To appoint a special

to make a careful study of what

may be considered a standard

commercial more liber- fessional magazines.

To urge upon teachers to sub ally fo

To apponit a Commercial Read- ing Circle committee whose duty will be to make out a suggested list of books to be read this com- ing year by the commercial teach- ers of New Mexico. For such a list, the Survey Committee beg leave to suggest :

(a) Kahn & Klein's "Princi- ples and Methods in Commercial Education."

(b) Steven's "Boys and Girls in Commercial Work."

(c) Kester's "Accounting Prin- ciples and Procedure."

(d) Monroe, DeVoss & Kelly's "Educational Tests and Meas- urements."

thos

ittee be appointed ark out a standard commer- urriculum. which will include subjects which are most demanded by actual business needs in New Mexico, this com- mittee to be ready to make its report at the next regular session of this department.

That a committee be appointed to make a careful study of most ap- proved textbooks in the various commercial subjects and be ready to submit such a list at the next session of this department.

That a committee be appointed on submitting test sheets in short- hand and typewriting to each commercial teacher in the state at regular intervals of four weeks, to collect this data, and then from the data attempt to derive a set of transcript, speed, and accuracy standards.

That each commercial teacher be urged to adopt the daily recita- tion method in typewriting.

That each commercial teacher be urged to adopt 5 laboratory per- iods and at least 3 recitation per- iods a week (M. W. and F.) in bookkeeping.

That this year each commercial teacher be urged to make a care- ful study of those measurements whicl commercial subjects with the pose in view of being prepared to experiment with some of these measurements by another year.

educatii apply

THE DEVELOPMENT OF THE

PRIVATE COMMERCIAL

SCHOOL

From the Standpoint of the Executive

By Dr. H. M. Rowe, National Commercial Teachers' Fed- eration, Private Schools Dept. Friday P. M., Dec. 28, 1917

The executive of a private school stands in the same relation to his school as does the executive of a man- ufacturing plant. His school and its equipment is his plant, his teachers are his workmen, his courses of study and the text books he uses are his materials, and his output is the train- ing that he gives to those who receive instruction, which is expressed in their ability to do the things that are wanted of them in industry.

^ <!Me&ud;n^£dru&&r *&

The work of the business executive is divided into two predominating fea- tures, that of production and that of marketing. The production end is by far the most important because if goods are made right they will sell, led, of course, there is a demand for what is made, and the demand for thoroughly equipped help in all lines of industry is always beyond the sup- ply, and particularly so at this time. Xote that I said "thorough}- equip- ped."

First, let us consider some of the qualities of an efficient executive. In the first place, he must know his busi- ness from the top to the bottom, he must know the kind of goods for which there is a demand, how those goods are to lie used and the purpose for which they are to be employed.

The successful executive to begin with must have a sufficient capital. If he does not have, it is his business to secure it, He must have a proper regard for a good credit. Without these things no business can be made a success in these days.

Xext comes the plant the school building and its internal equipment and adaptation for the purposes of in- struction. If rhese are not first-class in every particular, his first duty is to bend his energies in strengthening that equipment wherever it is weak.

The teachers are the workmen. The skilled mechanic commands high wages. So do skilled teachers, and you cannot turn out well-qualified pu- pils unless your teachers are properly qualified. In the manufacturing plant the workman Who is not productive must do one of two things, he must improve himself so that he will be- come productive, or he must look for another job. That is a good rule to adopt in the business school. The capable executive is the man who knows what is going on in every de- partment of his establishment.

The executive in the manufacturing plant studies the market. He knows what the world wants in his line of That want is changing contin- uously. The course of study that was appropriate fifteen or twenty years ago is not appropriate today. The ■skilled executive must know his sell- ing field. He must make the neces- sary changes in his courses of study, and in his texts, and if necessary in his teachers, so that his school will be equipped to impart the kind of train- ing that the young people who are to fill the positions in industry must have.

The good school executive is the man who spends most of his time either in the school room or on the outside studying the market for his product. If he is a good executive he is too high-priced to spend his time in explaining what the price of the tuition is or what the prospects of a position are Xeither is he scouting around for new students. You will most likely find him somewhere about the school seeing that the machinery is running right, that teachers are at- tending to their business, and that pu- pils are attending to theirs. He will

lie found in frequent consultation with his faculty. He will be encouraging them and incidentally pointing out the weak spots in their instruction. He will know how to instruct every class in his school just as well as the teach- er, and he ought to know it better, but he also ought to know that each teacher has his own way and if that way is a good way, he had better let him alone so long as he obtains re- sults.

The good teacher will co-operate with the good executive, and he will unconsciously do his part towards "team work." and team work is the thing that makes every business go Whenever a teacher reaches that point where he cannot be told some- thing, he has ceased to be useful as a teacher because he stops growing right there, and a full-grown teacher in this sense is a dead one.

The good executive is straight out business all of the time. He is gentle, direct, firm, convincing, accommodat- ing, insistent, pliant, discreet. He is master of himself, and he is master of his i

Dr. H. M. Rowe

Kit I fully recognize that condi- tions obtrude in many instances that the best plans of mice and men. It .s not always possible to have sufficient capital, and that is the be- setting sin of the private school, as a rule To the everlasting credit of the>e schools let it be said, however. that while many of them have insuffi- cient working capital, so great is the personal integrity of those who own them that seldom do they default in tin payment of their bills. My refer- ence in this connection, therefore, is not intended to touch upon the in- tegrity of the average school man, but is intended as an answer to your President's question. "What should be expected of the executive in build- ing up a better school?" I am merely saving that sufficient capital is the first essential, as it is the first essen- tial in building up any other profitable business.

The second is the proper equipment of the school, the third is the employ- ment of efficient teachers and the dis-

of those that are not efficient, the fourth is the development of a co-operative spirit between the exe- cutive and the operative departments of the business; namely, the principal and the teachers. These are the things that have to do with the makil , good school.

I rst, the good executive will not permit the internal standards of his school to be lowered or its rules and regulations to 'be disregarded in order to retain an indifferent student. I am convinced that the best evidence of efficient school management is that a student is permanently dismissed every now and then because he is not i good student. That very student .viil bring far more prosperity to the school through his dismissal than he ..:'.'. through his interference with the internal management of that school - a student that is without credit to the school after he leaves it later

I have already touched upon co- operation in the faculty. That is something that is sadly lacking in many schools. It is the result of poor management and the retention of teachers who will not pull in double The school room is no for the individual who cannot with others. A school is a nmunity enterprise. He is a poor executive who will less for his product than it costs \ successful school cannot be run without a fair margin of profit any more than can any other business ;nise. Trained ability for employment in v is becoming more and more -mess of schools that are main- tained by the state. It is useless to say that these schools cannot do the They are doing it, and they oing it in many instances with the very best of the highly skilled teachers who were trained in the pri- vate schools. They teach the same branches They sometimes have even superior equipment and better facili- ties. There is no rent to pay. and even the books and other materials are supplied wthout cost to the pupil-. In one respect only does the private school executive have the advantage over the public school executive. He al liberty so to eliminate the non- e e itials in his courses of study and -i>eed up the productive facili- ties of his establishment that the in- n he can offer in a given time. vorfh more and consequently is cheaper for the student at a tuition than the instruction he can receive From the public school free of charge.

Eliminate the element of time saved and you have little to offer that will prove to be an inducement for the p-ospective student to select your school rather than the free school that is conducted by the public.

In making this statement there is no criticism either upon the public school or the work it does, or upon the private school and the work it does. There is no question involved

^ sMe&uJ/jiej^g^cafrr %

: that in operating the machin-

'I the private school under pro-

ement and with a keen re-

tion of the value of time to the

prospective student, so much more

1 done for him in a given time

aved will more than

or the tuition that is net essarj to secure high speed instruction,

1 am not going to discuss "student getting," canvassing, advertising, -ii.r mteeing positions, or any of those subjects ih.it are threadbare in disi ussion that each one will go home and do what he pleases about any- way, and that according to my view- point, are not essential of executive ability.

I will say just this much in this connection. If I were conducting a private commercial school, or if I were to start a private commercial school in any city in the United I would charge a higher rate of tuition than any other school in that city. I would not employ a so nor would I guarantee a posi (ion to a living; soul that entered my school. I would make my school so on the inside that anyone out- side who wanted the kind 'of educa- tion that I had to give would come inside of their own free will If they on ;li.' telephone and asked me tor information. 1 would ask them to onu down and see what 1 had to sell the same as they would if they wanted to buy a pair of shoes or a Few's harp. I would have the busi- ness men coming to me for their help 1 would have Letter help to give them than they could secure iiere. I would charge a higher rate of tui- tion because I would so qualify my students that they could secure a higher salary after they left my school than they could after attending a cheap school. It is the specialist in all the professions and in most lines of tfacture that is the prosperous man or business. It is the highly lized and highly efficient private 51 hool that has the best chance to 3w i eed It that sort of school will not succeed, no other will. _ In closing, I would discharge as an inefficient executive of my school any- ho left the impression in tlie mind ot the public that I was saving. .Please .on,,. ,,, ,,,v SiChool." I wouid increase the salary of the executive who would leave the impression upon ;:' mind that "If you want the

best c menial training, von must

come to my school." And I would want tlie atmosphere of my school to say to everj student in that school. "I' you do not make of yourself a successful student here, we do not want you."

I-et us be "gleaners in education " hut let us select the heads of wheat that are well tilled with ripe grain, so thai when we come lo market Our product will receive the public stamp Of A-A-]

THE DEVELOPMENT OF THE PRIVATE COMMERCIAL SCHOOL From the Standpoint of the Teacher By Miss Janet Biller, C. C. C. College, Des Moines, Ia„ National Commercial Teachers' Fed- eration, Private Schools Dept. Friday P. M., Dec. 28, 1917

I had the pleasure of sitting beside Mr. Fred Gurtler at a recent conven- tion banquet in Des Moines, and he told me that Lena Vogt told him that Clay D. Slinker told her that he wish- ed that everybody would cut out the first lew pages of papers read at con- ventions, because they were always tiresome and uninteresting and no- body cared to hear them anyway. Thinking further about it I concluded that many of us ifelt the same way and decided to begin my paper several pages in advance of the first one.

A commercial school is a business institution which is professional in its operation and which sells special and expert service, and is therefore in a class with all other professional effort I am in favor of the development of the commercial school with special emphasis on its professional side, for as I see it as -a school the possible development does not loom very large but professionally the possible development is unlimited.

The manager of a commercial school has a tremendous responsibil- ity m directing and controlling tin workings of his- institution. The first problem the manager has to consider is organization.

The organization question is one which must ibe shared jointly by man agement and teacher, and neither one should throw the burden of respon- sibility upon the other. It takes a combination of proper executive work with proper co-operation and effort on the part of the teaching staff to organize a school which shall render liin'f efficient service.

The manager of a commercial school must be capable of handling questions and problems in the same way as does the head of any business firm or institution, but in addition he must see to it that the people under his charge co-operate in such a way as to keep the spirit of the entire concern in harmony. A term which recurs perhaps most insistently in re- gard to the vast armies both of our allies and our enemies in good mor- ale. It is conceded that regardless of military strength or physical fitness the most important factor in a victory of any kind is good morale, that is unless the men pull together with a will and thus eliminate counter-irrita- tion a great deal of the effort of the group is wasted in friction. We can- not win anything without harmony of all the parts of the whole, or as the college boys say. it is team work which wins the game. Now this is true not only in the action of armies and football teams, hut is especially

true oi a school where immature minds grow and expand and gradu- ally acquire a definite personal" entity "i regard to question o-f business eth- ics and conduct as well as to the more material lessons of the school room.

1 he manager must grow as well as Hie people under him in order to ful- fill his entire duty, and to this end he should always be open to new ideas or suggestion of those working under him. A teacher who is thoroughly in- terested in his work, particularly a new teacher, who can look on matter^ from the standpoint of a spectator ma} have ideas too valuable to dis- regard, and it may be possible that through being too close to the thino- the manager has failed to get the pro° per perspective and so is unable to see the deficiency.

Fellow teachers, did you ever have an idea or a plan that you had thought oi and dreamed of until you were sure it was the right one. and" did you ever hesitate and finally decide with much tear and trembling to present it to your manager with the hope that in h's pleasure at receiving it he would display some enthusiasm and appre- ciation, and then when von have laid it before him. he perhaps gave it a passing thought with the remark that "It might be a good thing if it could be worked out?" Did you ever have that experience? I have, and I have gone hack to my room and my work with the thought that perhaps con- scientious work and initiative do not count after all.

Then at other times I have laid be- fore the manager a plan which I con- sidered an improvement upon the methods in use, and the suggestion had been received with such genuine appreciation and enthusiasm that I have felt there was nothing in the realm of business college work that I could not plan and execute myself At least I was anxious to try. for the manager had expressed his faith in my ability to do it: and that knowl- edge would prove a spur and an in- spiration for my very best efforts in the future.

Managers and Principals, we appre- ciate a word of commendation wheth- er it savors of the mid-victorian court- lmes of Uncle Robert Spencer who always said, "My daughter, allow me to present my compliments and to say you have done nobly and well " or whether it is delivered with the mod- ern brevity of "That's fine" of F L Dyke, or the modest smile of approval of B. F. Williams.

I believe managers do not realize how much this means to those work- ing under them, for we are only grown up children after all. I believe all suggestions should he given a fair trial, for if the management gets one good idea from a dozen valueless ones his time has not been wasted, and the teacher is made to feel that he is really a part of the institution, al- though he may have nothing invested hut his time and best efforts.

This co-operation between manager and teacher or the lack of it brings

'5^&uJ/?t<M&6u*i&r &

out usually the virtue or faults of the school operation more readily than anything else.

Tp secure the best co-operation the management should select his teach- ith .1 view to personality, ability, ive all suitability, seeing to it that each person under him is doing hing which he can do best and mosl joyfully. Make it possible for . her to put the very best and all of himself into his work and ser- vice. Make the surroundings so t that the attention of the in- structor can i>e concentrated on his work Given proper and pleasant sur- roundings and an adequate salary on which to live comfortably, the teach- give more whole-hearted than if these conditions are not fulfilled. Any normal person will go more than half way to meet any efforts at co-operation, and this i- es- pecial}' true of the teacher who is in the work more as an ideal of ser- vice than for the large and munificent involved. The management should see to it that he does not waste a good routine teachim: in making him a poor execu- tive, and vice versa. I believe that women are far superior to men in de- tail work, and was about to add that they also make better executives, but I realize that such a statement would isolutely nothing in which men excel, and we must be willing to di- vide honors.

i i are several questions that bear

on this matter and are suggestive in

connection with school development.

How much teaching service is a

entitled to receive per hour.

nth. or any other unit of time

.■ ve him what he deserves tuition he is paying and for the school to make a profit on the teachers' sen

Do managers or teachers know how- much teaching services should pro- per',} be given in any unit of time in order not to underdo or overdo a teacher's effort?

check has your school on your teaching service so that you may know whether each teacher is as nearh inn'; efficient as possible?

How do you organize your' teach- ing - rice so as to meet the varied demands of changing attendance?

Have you. a hundred dollar per month teacher doing a fifty dollar per mo job. or the reverse?

[s your system of school operation and work elastic enough to take care of students efficiently and stable enough to be definite and fixed?

Any institution, business or other- that deals with the public as does the school is bound to be influ- ence'' by the personal element enter- ing into the relation between school

lent. This is very important. What account do you take of it? \\ hat do you do to recognize it? What do you do to capitalize and use it?

The matter of properly organizing the teaching service is so vital to the success of a commercial school that

I have emphasized it especially here for it is truly a matter of first import- ance 1 have been in schools where the splendid organization made the -tand out as a distinctive suc- nd m others where the lack of it or any evidence of it placed the school in a secondary class.

Students who attend commercial schools are so widely different in edu- cational preparation, age. tempera- ment, and others ways that the classi- fication and handling of them presents one of the biggest problems in com- mercial school teaching. That teacher si successful who keeps in mind the fact that the human animal likes to be led rather than driven. The average pupil learns more readily « hen he is made to feel that that school is his. and that he is going there and getting information through his own efforts and because he wants to rather than being the passive sub- ject of a sort of operation of learning. I believe that managers and teachers should emphasize the fact of the stu- dent's possession of a distinct and personal right and part in the life of the school. 1 believe in consulting him as to what he thinks about the work of the class and the school in general, and what he really thinks will sometimes be very much of a -urprise. I believe in giving him the pride of accomplishment and possession, and in nine times out of ten you will have an interested and intelligent student body. In addition to his regular work encourage class and school spirit, and especially the spirit of competition. Make him feel that he is learning to take a man's place in the world, and that you respect him in the same way and value his opinions even as you expect him to respect yours.

I am greatly in favor of the many different school sports and activities. I believe that the splendid school spirit which prevails at C. C. C. College where I am employed is in a large measure responsible for its un- qualified success. We march to our assembly hall on Friday morning to the splendid music of our own school orchestra, and in some magical way our president always provides some- thing very much w-orth while. We have listened to the inspiring words of David Starr. Jordan, the less pol- ished speeches of Bill Sunday, and sometimes our students furnish a clever and unique program. We have a Girl's Glee Club and boy's basket ball team that sweeps everything lie- fore it, and debating clubs for "both girls and boy:-. Our students are thus made to feel that the school is theirs to progress and develop in every way possible.

From the teacher's standpoint the subjects handled by the commercial school need consideration. Some schools succeed in making public school kindergartens out of their in- stitutions, and others try to put on the front of a school of higher learning. The commercial school is outside the sphere of either of these, and its work must appeal to young men and women

who desire the special and expert training that will enable them to make a successful start in business life.

I believe in keeping the work along strictly business lines, and in perfect- ing and developing it until it can pro- perly and truthfully be said that we are operating a professional training school.

The commercial school has made wonderful progress in the past few years. Some of the best minds, men great in ability, experience, far-sight- edness, and wisdom have been at the head of commercial schools in this country during the past generation, and they have done much to bring it- development to its standard of today.

It must further develop, it cannot stand still. The task that lie- before us is an immense one. \\ e need each other and we need a spirit of high effort, of enthusiasm, and of sacrifice to the cause. In other words, we need unity of effort to advance the best interests of our profession that it may achieve for us the grandest and results, both collectively and individually.

ADDRESS

Miss Dorothy Whedon, of the Elgin Watch Company, Chicago

National Commercial Teachers' Fed- eration, Dec. 28, 1917

Mi-- Whedon: Ladies and Gen- tlemen. I want to give you a little quotation: "And he saith unto them. 'Whoever will be great among you shall be your minister and whosoever among you will be chief, will be your servant'." That is what I want to talk to you about.

•July abqut a hundred and fifty or sixty years ago came our great eco- nomic changes when almost over night we passed through the hand stage into the machine stage, when the family was no longer your great unit, when the great factories sprang up and then finally when power was applied to machinery. We had still -greater changes when cities came in- to existence and then we had the concentration and integration of cap- ital, and our whole viewpoint was broadened and we found still other methods of thought, but by that time things were happening so fast that we didn't quite bave our ethics up to the rest of the standards. When we talked of business men who were suc- cessful, we spoke of shrewd business men because they could detect things. You spoke of a hard-headed business man and you thought all the time he might be a little bit lax perhaps ethically, but all that has come to be changed and men are realizing the truth of what the great teacher said true not because He said it but He said it because it was true, that "He who wishes to be greatest among you shall be your servant." and so now-a-days we find when we open our mail that such and such a maga-

&/u'&uJ//i^A'&fa4a&r% &

zine wishes our valued subscription

dollar and a half because we are something more than a card index for them. They are anxious to put their whole staff of editors at your service.

We are told when we go into the hank. ■'Please bring us your certifi- cates, notes and savings account. \\ e will help vou all we can." It is the same way with your hotel. "Please cine to our hotel. We can give you the best service. There is nothing too servile for us to attempt." It is the same way when you go to your department store. You go to the store which offers you the greatest service, and men are finding that not only in relation to their customers and" to their patrons, but to their em- ployees, vou will find that the great- est master of business is the servant of those who are working under him and so we have your employees wel- fare associations, our mutual benefit associations, athletic clubs and read- ing rooms, recreational centers, all manner of educational work.

Some people have different ideas of service than others. There was Tim- kins, for instance. They asked Tim- kins if he were doing his bit in the arniy service. "Am I," he said, "Why, my wife and five daughters use me to wind wool." We still have some people around our offices that have iust about that idea of service. They think they are there so the boss may have somebody to cuss at, or else they think they are there more or less as machines, not ready to take initia- tive to do anything on their own ac- count, and that is why you and I are here in the world one reason why we have our commercial forces, so we can make these future stenog- raphers greater servants servants that they may serve not only the bus- iness with which they are connected but that they may serve the nation wherever one has got to do a little bit more than one man's share, and that they may serve the world for the world is made up of people just like you and me, isn't it? And each of us have our part of service to do.

The service of your business is only a part of your living in the world, and you and I are going to fail in our duty if you as teachers and as an ol- der office employe, don't help teach younger employees of ours to get the correct ideals, a greater inspiration for service, and help them to look upon their work not only as a work but as an art, to get the greater and bigger development. It is going to be necessary to teach the technicali- ties of course, but over the practice, over the routine work of your type- writer keys of your stenography, your dictation, your bookkeeping, your penmanship, you have got to have higher ideals of service than that, and as you teach your routine work, teach joy. Folks, can't you tell the people you are teaching to work, that work is fun, that there is nothing hard about it, that there is a joy in living, and when you get that enthusiasm.

that is going to take you over the top, that is going to keep you from sticking in a mediocre place.

Teach efficiency in the little things. Typewriting is one of your best places for getting that. You have a chance to teach routine, but a care- ful, painstaking regard for detail should be taught, and then there is that idea of cheerfulness.

I was talking to a friend of mine just the other day who is to change her position the first of this year and take a new one. As she went to the president of the old firm to tell him she was going to leave, he said, "I am sorry to see you go. It is not be- cause of the long hours of overtime; you're paid for that. It is just on account of your smile." He says, "The atmosphere of cheerfulness that you have put into this office has been one of the biggest assets we have had." So that idea of cheerfulness is another one that we ought to give to our people. Put emphasis on get- ting your training, the using of tools of your trade, yes, but put stress too on those other things which aren't emphasized enough, judging from the way people come into our office.

Then besides your efficiency and besides your cheerfulness comes ini- tiative. The idea of looking out for things to do, because service isn't service in its highest sense if it has to be asked for. We all appreciate more the service which is given be- fore it is asked for, and if you tell your people that right around the corner is waiting to happen some- thing that will give them a great big boost ahead on their ladder to suc- cess, then you have given them some- thing that is going to help them in their work.

Another thing is vision, to get a glimpse of the big game of business as a whole. You are only one small cog in the machine, of course, and lots of days it seems as if you never would be anything more, but keep ahead of you what people are doing, the trend of the times, what the thing is as a whole, then you can overlook those drudgery days. There is a big difference, you know, between over- looking and looking over. There is the idea of vision. Let's get both of those things, and look over the field to see the opportunities that are there for a greater increased service, a big- gei ministry and to overlook the lit- tle trying things that become so ir- ritating at times.

There is anoth»r idea too that goes tci make up this idea of service, and that is responsibility. Too many of our office people are still clock- watchers. There has been a lot said about it but at that, most of the peo- ple you know are strictly on a time basis, and when the clock says 5:00 or 5:30, they are out, regardless of what mail is still to be done or how important a matter there is still hang- ing over. A few people are willing to take responsibility. Most of us like to shirk it, don't we? And in an of- fice, it is worse than other places, I

suspect. The President gives an or- der to his Secretary and the Secretary passes it on to the Chief Clerk, and so it slides all the way down the line until it reaches the office boy or the file clerk, and they do it because they have to. When you can find someone who is a real shock-absorber, who catches those things as they slide, then you have someone of value in the office. This is the idea of re- sponsibility.

Another thing is earnestness. That goes to make up service too. Our boys and girls come into work so young that a great many of them don't have the proper spirit. They don't look upon it with the earnest- ness that they should have and that idea of looking upon your work as an art, as a profession, if no more than running a typewriter, is a thing that is going to change your work from mediocrity to that above the average. That is what is going to lift a clerk out and beyond.

Did you read the article in the Jan- uary American magazine on the young man who is Secretary to Sec- retary of War Baker? If not, it may help your students to know what an ideal Secretary will do, and then the final thing I am going to put into this service idea is spirit. Under that I want to include loyalty supreme loyalty to the firm in order that there may be team work. You all know what it is in an organization to have someone that is continually bucking against the heads someone who al- ways wants to go the opposite direc- tion. They may have splendid ideas, may be very clever, very brilliant, well educated and capable in doing their own work, and yet around an office there is no one that is harder to fit in than one who is always dis- gruntled. The person who is always grunting about something, that al- ways has a kick, is the one that can't be tolerated.

And so we have S-E-R-V-I-C-E "S" for spirit. "E" for earnestness, "R" for responsibility, responsibility in the details first and of course it naturally follows to the bigger things, "V" for vision to overlook and look over, "I" for initiative. "C" for cheerfulness, and "E" for effi- ciency, efficiency with the tools of your trade. Altogether, you have SERVICE, a well-rounded employee with a well-rounded pocketbook, and "He saith unto them, 'Whoever will be great among you, shall be your minister and whosoever among you will be chief will be your servant'."

i Applause.)

SERVE AND SAVE BUY W. S. S.

^ .y/u>36uj//itjjCWtua/<r &

Sane Penmanship Methods

By FRANK H. ARNOLD,

Supervisor of Writing, and Principal of the Lewis and Clark Evening High School. Spokane. Wo.

Some men try to cling to their old ways of thought and action even after they are really convinced of their mistakes. This is natural, I pre- sume. The ordinary person does not like to be regarded as a turncoat, or a man of wavering views. I am really glad that I cannot be num- bered among individuals who cannot give up old convictions when new light comes. I believe that mental growth demands an open mind a mind willing to acknowledge error.

All the foregoing statements are merely an introduction to what I am going to say below about penman- ship methods. These statements are all the apology, if you wish to call it that, that I am going to give for my changed views.

To get down to "brass tacks" at once, I desire to state that there was a time when I did nut believe in large, free writing for the child. I was thoroughly steeped in that plaus- ible sounding, but seductive argument

that the methods of teaching the child at the beginning should be the same methods that are used in the later life of the child. I went even so far as to call this large, free writ- ing "sign-board" writing, and really pitied people who could not see that matter as I did.

When I became writing supervisor in the grade schools of Spokane, I was thoroughly convinced that all the poor writing that could be found in the written work of grade students could be traced back to the primary grades where the large writing was taught. After one year of observa- tion and serious consideration of grade writing in all its phases I saw a new- light. I became thoroughly convinced that the penmanship trou- bles in the upper grades did not re- sult from the teaching of large writ- ing. I found, however, that our methods of teaching this large writ- ing had been at fault, and that the kind of writing had nothing whatever to do with it. I might add just here that the wisest plans will fail, if you i- to put over those plans by using incorrect methods.

1 ner>! 011I3 saj in explaining the

thai we had misundei stood

1 Mr. Zaner's suggestions, and

Mr. Zaner's new manuals

3 a manual for every

by the way make it easj for

every conscientious teacher to get re- sults, if she but follow strictly the plans and outlined work of the au- thor. With the help of these new manuals no one needs to go wrong. But to get to the main point of my discussion, let me state that I thor- oughly believe in large w-riting for the first two grades, mainly because it is easy to teach and easy to learn. 1 am just as thoroughly convinced that fore-arm muscular movement is impractical in these grades. To get even mediocre results in forearm movement the teacher must expend a great deal of effort, and. if not careful, the child will be the victim of a great deal of unintentional nag- ging. And in spite of all the efforts put forth, the little fellow- will hack- slide quite often when he closely watched. The plan of pro- cedure is too hard for the immature child.

While it is extremely difficult to teach the child the principles and ne- cessity of forearm movement, he can easily understand the wholearm method of writing. Show the child slide his arm and write a large letter, and he has no trouble follow your directions. Then why him with the harder process? he reaches the fourth grade, olearm methods in ' n o. he will write

\y

/( -J

Second Grade Wr

ng. Spokane, Wi, Schools. Fo

ell coordinated.

^ <Me3BuJ//i^&6ua&r &

'mil i than the child who has

iroughl up "ii forearm move-

i.ini the time he enters school.

^oing to try to prove this by

I believe the writing of

ourth grade pupils first taught

ree writing in the lower grades

ovi mj assertion. I hope that

aner will see tit to use some of

urth grade writing in illustrat-

- artii le.

1 deviate from ray discussion

just a little and say that I am a lover

Idren. I believe that the child

has the right to be as happy and

in care as possible. 1 do not

it just to the child to make

irk hard, if we can get desired

- in an easier way. When I see

little children, under the mistaken

guidance of a conscientious teacher,

g desperately to make large

act in a small way that is

liscouraging, and unnecessary.

! ready- to exclaim with Briggs,

eat portrayer of childhood in

is. "When a feller needs a

ssibly 1 should say at this point in discussion that we begin fore-

arm training in penmanship at the in. ling of the third year. We find it an easy matter to show the third child how to use his forearm as a control in writing. He een taught all the small and capital letters in the first two grades i - able when he reaches the third grade to write many easy sentences and words. By using wholearm Is in grades one and two the child has acquired better form than he :ould possibly acquire by trying two hard things. I refer here effort to make his arm muscles in a small way properly, a hard i itself, and his efforts to ac- quire the forms of letters. It is easy third grade to reduce the" large, well formed letter to a smaller size, and the child can spend most of his time now acquiring the proper forearm movement. I call this a sane, pedagogical methods of proced- d I know that I am on solid I when I follow these methods, le actual experience in child E is worth more to me than

if theory.

i not care in this article to dis-

.ii-- the writing of the grammar

All penmanship authorities

practically agree as to the methods

these grades. I am submit-

lowever, to Mr. Zaner some

ens of writing done by gram-

i! -rade children. If he sees fit to

: - writing, you will have a

chance to see writing of grammar

liildren who were taught large

writing in the lower grades. I am

not at all ashamed of this writing.

and believe it meets the demand oi

school life and the business world.

INVESTORS WILL WIN INVADERS WILL LOSE

/

-^ " ' i

Third B Grade writing, Spokane, Wn„ Schools. Note the pure arm movement evidently having been employed.

su»al freedom and speed.

strength balanced.

Eighth Grade writing, Spokane, Wn., School.

in photographing and is therefore too small,

>eed of the original specimen, in whcih form i

but it reveals

was reduced some of the are admirably

^ >y/ic>3fiitj//i£Jj&/uia/<r

departmenY of the interior BUREAU OF EDUCATION

Washnigton, D. C. May 10, 1918.

QUESTIONNAIRE TO PRIVATE BUSINESS SCHOOLS. Y. M. C. A. SCHOOLS, ETC., ON PREPARATION FOR FOREIGN TRADE

The Bureau of Education in pursuance of the work undertaken in co- operation with the Committee of Fifteen on Educational Preparation for Foreign Service, desires to ascertain at once to what extent your school can assist in training for foreign trade. Will you not furnish this Bureau at your earliest convenience with answers to the following questions, using the inclosed penalty envelope marked "commercial" for your reply.

Very truly yours, 1'. P. Cla: ' missioner of Education.

Name of School

Location (State) (City) (Street)

1. Xante all special career cour£ ilesmanship, now offered by your school, and mark with a cross those for which ilu-rr- is an increasing demand.

2. What new career courses art i< > iffer for 1918-1919? ^.

3. Is there any perceptible need it . .

Can your school offer a course in foreign trade?

When ?

4. What languages other than English does your school teach "'

5. Does your school teach commercial geography ami history of commerce?

6. State foreign languages spoken by your students, with number of students, male or female, speaking each language :

Number of Students Number of Students

Language I Male I Female

Language Male Female |

What percentage of your present students are now employed''

What is your system of securing for your students:

How do you maintain relations with students aftei leaving your school?

To what extent is the work of your school recognized by the public school

of your city or state?

How is your school identified with the organized business life of the May your answer to the above questions be published bj this Burea

[Questionnaires of this nature should be replied to fully and promptly by commercial schools. It bespeaks interest, enthusiasm, efficiency, con- sideration and service. Editor.]

Mr. H. A. Reneau, of Des Moines. [owa, last year in the High School, is now with The Equitable Life In- surance Co., 'if Iowa, working in the Auditing Department. Mr. Reneau is a very fine penman as well as a very fine man. and we wish him all the success he deserves in his new line of work.

Miss Ethel Bryan, Wilmington, Ohio, who taught the commercial subjects in the Plymouth, Indiana, Schools last year and supervised the writing in the grades, is this year teaching in the Elizabeth, X. ].. Commercial Col- lege. Miss Bryan handles with about equal facility penmanship, shorthand and the usual commercial subjects, and is a young woman whose influ- ence is always for the good.

Mr. A. B. Cox, formerly with Stray- er's Business College, Washington. D. C, writes that he now has a very desirable position in the government service. After the war Mr. Cox may return to teaching. Let us hope that the boys will all come back and show us how to do things after the great struggle is over.

Mr. A. N. Symmes, of Indiana and Louisville, last year with the Colum- bus Business College, is now at the head of the commercial department in the Mansfield High School. Mr. Symmes is a teacher by nature and a gentleman by instinct.

Mr. W. H. Carrier, formerly of Mich- igan, but of recent years of Illinois, is now at the head of the Champaign, Illinois, Commercial College. He re- ports a fine enrollment in the past year with outlook still better for the present year. He is located in the New Robeson Building, which is one of the finest commercial buildings found anywhere.

Mr. T. H. Lodge, a high school teach- er of many years' experience, is now connected with the Los Angeles, Calif., Business College. Mr. J. E. Owen, manager, reports a thriving school.

Mr. H. E. Hudson, of Philadelphia, Pa., is now teaching commercial sub- jects and penmanship in the Easton, Pa., High School. Mr. Hudson is an experienced, well qualified man. His services will be appreciated, we feel sure, in Easton.

Salem, Mass.. Commercial School. George P. Lord, president, issues a well-printed. 3.5-page, brown covered catalogue showing the work of the school in a way that convinces a prospective student that the institu- tion offers first class instruction for all who are ambitious to succeed. Mr. A. H. Dixon, Principal of the Montana Institute, Miles City, Mon- tana, writes that this has been the most prosperous year they have ever had, and that the future looks very good.

The Forty-eighth Year Book

in-ill City Business College. Quincy, 111., is in keeping with the average high grade product of this instil even though the paper and pi are about double in cost to what they were a year or two ago. ll is fusely and attractively illustrate bespeaks a growing institution.

The Detroit Commercial College, R. J. Maclean, President, recently an attractive bulletin, printed i

ange and black with gray which indicates a thriving school.

The Central City Business School, Syracuse, X. V.. issues a beat embossed and illuminated-covi logue bespeaking a good am!

school. Mr. A. W. Dakin. the famous penman, and R. W. John- son each have specimens of pe ship therein.

Mr. W. C. Brownfield, Bowling

Ky., is now supervising wri Cincinnati and teaching in one evening high schools. Mr. I' field is a man well qualified in meth- ods and technic in penmanship, and we are sure his success will be mark- ed in the Queen City. He is America's most skillful penmen. Cin- cinnati has quite a large number of expert penmen: A. M. Woni I

\. Snyder. C. R. Tate. H. A. I all Zanerians.

Mr. Irwin N. Knehans lias been elect- ed teacher of commercial subji the Granite City. 111.. High Schi

The Grand Island, Nebr., Business College recently issued an exct ally tine catalogue of 7" page- ed "it a quality of paper that thi . ernment now forbids, which means that it is high grade, besi < prosperity and success. It is ered in brown, embossed, and | in black and red. It is attractively illustrated.

"Your Opportunity" is the titl profusely illustrated, l:.-page circular issued by "Wichita, Kans., Commer- cial College. The penman. V \ Botts, has decorated every page with his designing and skill, which is quite original and effective. Penni; Flourishing. .Lettering, Cart> ing are featured.

Mr. H. A. Roush, formerly of Mc- Keesport and Pittsburgh, and last year before the footlights in vaude- ville, is this \ear teaching bookkeep- ing and penmanship in the Woo High School of Cincinnati. Mr. Roush is not only a fine penmanship teacher but a well rounded man. men- tally ami manually. We have reason to believe that he will find the ser- vice mutually beneficial in ( uati.

J. J. Truitt, the well known pei man and commercial teacher, has o a new school in Miami. Fla., The New Liberty College of Commerce. Mr. Truitt states that his school is lo- cated in the midst of Paradise. He is organizing a chain of four schools.

<3^&u4/n^&rfiuafi>r &

"Make the Most of the Best That is in You"

Efficiency brings added responsibilities. Added responsibilities are tbe stepping stones to increased salary and make for security in tenure of office.

I. Punctuality: See tbat you are not only in the office, but at your desk, at the prescribed hours in the morning, and at noon time, prepared to work.

'■'-. Application: Punctuality does not mean much if you do not apply i self to your work at all times. Do not invite criticism of your superior by misapplication of the time specified as office (working) hours.

3. Accuracy: With this most important essential mastered, speed will rind its way to the front. "Whatever you do, do well."

4. Judgment: See that your best judgment is employed at all times; no more can be expected.

5. Co-operation: Nursing a grouch or grudge makes one unhappy. If you feel you cannot co-operate with others when called upon to do so, speak frankly to your superior of it. "United we stand; divided we fall."

6. Determination: Determination, rightly emploved, can and will sur- mount any difficulty.

7. Experience: Experience is a Aatter of profiting by mistakes. A mistake is an error of judgment. Avoid making the same mistake twice.

To apologize To begin over To take advice

To face a sneer To keep on trying

IT IS NOT EASY

To avoid errors To profit by mistakes To think and then act To make the best of little To shoulder a deserved blame BUT IT ALWAYS PAYS

{ From a Washington Stenographer)

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be hriefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

Lessons in Personal Efficiency. Rob- ert Grimshaw. The Macmillan I ompany, New York. Cloth boards,

- 'ages, illustrated, price $1.00. This is a thought-provoking book. being the substance of a series of lec- tures Liven in the New York Univer- sity The modern interpretation of aning of such words as Effi- ciency. Attention. Perception. Mem- ory. Will, Time. etc.. are given and ' i clarity the mind and subject. Questions for review and to stimu- late a retentive memory are an im- part of the book. Tbe volume deals concretely with psycholo.^ and physi ;Iogy, as we need to know them in their application to individuals and their activities.

rule as follows: "(a) write every ini- tial long vowel and dipthong sound;

(b) write all the consonant sounds;

(c) construct and position the written part of each word so the outlines show the exact position occupied by tbe unwritten vowel sounds." The system looks good and sounds sound. The order of presentation reveals pedagogic consideration as well as practical application. The characters are Pitmanic-like and are written ac- cording to position.

Caton Scientific Shorthand, and Note

-.. T. J. Caton. Scientific Pub-

.. Co., .Minneapolis. Cloth. 172

illustrated.

i nality in shorthand is the author's

claim. And he supports it with a verv

ete and costly volume which

iia- gone through three revisions.

The engraving is carefully done, the

"I'd. and the binding and

stamp bespeak pre-war

'i Simplicity and brevity and

nently speed in both learning

riling are the result of a basic

Social Democracy Explained. John Spargo. Harper & Brothers. Pub- lishers. New York. Cloth -boards, 338 pages, large type. Price not given.

The volume is well named, being an explanation of social vs. political democracy. .The subject is clearly presented in so far as it is possible to anticipate it at this time. The author is something more than a vis- ionary; he is a practical theorist who believes that a better condition will come, is coming, through evolution rather than through revolution or by some sudden awakening. Syndicalism. Revisionism, etc., are interpreted and explained by one who views things through Marxian philosophy. It is a timely presentation and a conviction worth reading, because its author is an authority and because it is a sub- ject pressing hard upon human con- sciousness and need. Although writ- ten before the war, it is nevertheless a key to much which must necessarily fallow the war.

Auditing Procedure. William B. Cas- tenholz, A. M.. C. P. A. Published by La Salle Extension University, Chicago. Cloth, 342 pages. Auditing is the analysis of business transactions. In the minds of some business men the definition stops there, but among progressive men who understand the tendencies of the times, auditing is regarded as a con- structive science.

Books have been written on aud- iting theory. This is a manual of procedure which tells the practitioner not only what accounts must be aud- ited, and why. but how. The book discusses fully the steps taken by an auditor in verifying the balance sheet, and profit and loss accounts. It treats in a practical way the audit of bal- ance sheet accounts, of income ac- counts, of expense accounts, of mu- nicipal accounts, the mechanical or detailed side, the auditor's report, and various miscellaneous matters.

The accountant will find discus- sions of such topics as the valuation of inventories, the reserve for doubt- ful accounts, how to show notes re- ceivable discounted, securities depre- ciation as an operating cost, the val- uation of goodwill, deferred charges, short cuts for verification of cash, the determination of net worth, what to include in the surplus account, safe- guarding the pay-roll, etc.

The book is issued by the LaSalle Extension University and forms a part of the instructions material in the course in Higher Accountancy.

Grammar to Use. William D. Lewis. A. M.. Red. D., Principal, and Helen M. Lynch, A. B., Teacher, William Penn High School, Philadelphia. The John C. Winston Company, Philadel- phia and Chicago. Cloth. 221 pages, price 72 cents net.

The volume is designed to promote the use rather than the mere study or theory of grammar. It is sufficiently simple for pupils in junior high schools and of value to older persons seeking short cuts to correct expres- sion. Its review provisions and its applications function particularly well. Essentials and essentials only are stressed and featured. Classification is minimized and application by means of illustration is emphasized by being provided for and developed. Xo one can study the book without improved power to speak and write correctlv.

"Carry On," subscription, free to all ■interested in the reconstruction of disabled soldiers, Washington, D. C., Artliur H. Samuels, Captain, S. C. N, A., Managing Editor, is new worth- while publication, devoted to the re- education and re-training of soldiers incapacitated by war. It is published by the American Red Cross, attrac- tively illustrated, and instructively and entertainingly written. President Wilson, Theodore Roosevelt, Charles M. Schwab and other notable persons contributed to the August number.

^/&&u&n^&&ua&r &

Rose Baldwin, of the East Hartford. Conn.. High School, is now with the Torrington. Conn.. High School. Ralph Howard is the new commercial teacher in the Fitchburg, Mass., High School.

Margaret Delury, who has been in charge of the commercial work in the Stoughton, Mass.. High School, is now in the Revere. Mass.. High School.

The new commercial teacher at Mad- ison. Minn.. High School, is Geor- getta B. Dolezal, of Elberon, Iowa. M. R. Trexler, of Fairbury, 111.. High School, is now with the Monmouth. 111.. High School.

Helen C. Peterson, of Minneapolis, goes to the Larimore, X*. D., High School as commercial teacher. C. E. Butcher, last year with the Olean, N. V.. High School, takes charge of the commercial department of the Waterloo, Iowa. Business Col- lege.

Ada Burnett goes from the Marshall- town. Iowa. High School, to the Ha- vana. 111., High School. Gertrude E. Grant goes from the East Providence, R. I., High School, to the Englewood, X. .1. High School, where she is to have shorthand and type- writing.

Olive Kunz, of Davenport, Iowa, is the new commercial teacher in the University of X'orth Dakota. Carington Jackson, recently of the Aberdeen, S. D.. State Xormal School, is now in charge of the com- mercial work of the X'egannee. Mich., High School.

C. M. Drake, last year with Hill's Business College. Oklahoma City, is now with the Belmke-W'alker Busi- ness College. Portland. Oregon. Irene Edgecomb has gone from the Cortland, X. V.. Business College, to the Merrill Business College, Port Chester, X. V.

Pearl Pratt ha- been promoted from the Dubuque. Iowa, High School to the High School of Commerce. Omaha.

Ethel Farrell, in charge of commer- cial work in the Sault Ste. Marie. Mich., High School, last year, takes charge of the commercial work in the Cape Girardeu. Mo.. State X'ormal School.

Anna E. Reed, of Carlisle. Pa., is a new commercial teacher in the Cen- tral High School, Harrisburg. Pa. M. M. Mackinder, of Medicine Hat, Alberta, goes to Wasatch Academy, Mount Pleasant, Utah, to handle the commercial work.

Libby J. Cohen is a new commercial teacher in the High School at West- ford. Mass.

May L. Fillmore has gone from the Mansfield, Mass.. High School to the Richfield. Utah, High School. Marie Keenan, Omaha, is a new com- mercial teacher in the Santa Fe, N. M.. High School.

Emma J. Williams, Readfield. Me., will have charge this year of the shorthand in the Rochester, X. H., High Schoo.I

H. A. Roush, formerly of the Latimer High School, Pittsburg, is now with the Woodward High School. Cincin- nati.

E. Mae Comfort, of Xew Castle. Pa., follows C. E. Butcher as commercial teacher in the Olean. X. Y.. High School.

O. A. Kennedy, who resigned from the Passaic, X. J.. High School to go into accounting in Xew York City has been persuaded to return to take charge of the commercial department there this year, succeeding Harold Cowan, who goes to Arlington, Mass., High School.

B. F. McAdams, Sever). Kansas, is in charge of the commercial work in the Lincoln. Xebr., Business College, and Lucille De'Lashmutt is a new teacher of English there. Leola M. Robinson, Bath. Maine, goes to the Newton, X. J.. High School this year.

Carrie M. Harrison, Mount Pleasant. Mich., will be a new teacher in the Rockford. 111.. High School. Lillian Stoll is a new teacher in the Idaho Technical Institute. Pocatello. A. J. Watts, last year with the Wilkes-Barre Business College, has become head of the commercial de- partment of the Minersville. Pa- High School.

Bertha Cowan, Bridgeport. Ohio, is a new commercial teacher in the Peru. Ind., High School. L. May Eisenhart, who for several years has been with the Beacon Busi- ness College, Wilmington, Del., has !>cen made head of the typewriting department of Bay Path Institute. Springfield, Mass.

Miss J. E. Moore is a new commer- cial teacher in the Bridgeton. X". I., High School.

H. E. Emerick, of Carson City. Mich., is the new commercial teacher in the Canton. Ohio. Actual Business Col- lege.

Mrs. K. E. Twitchell, last year with the Wirislow, Me.. High School, is now with the Revere. Mass.. High School.

Hallie Buckley, Berlin. X. H.. will teach commercial branches this year in the St. Johnsbury, Yt., Academy. Anna H. Finley, last year in the Troy. X. V.. High School, is a new com- mercial teacher in the Xew Rochelle. X. V.. High School. Ethel W. Williams, last year with the Georgetown. Del.. High School, goes to the Caldwell. X. J.. High School.

William E. Drake, who has been with the Ellis Publishing Company for several years, goes to the Drake Busi- ness College. Jersey City, as a com- mercial teacher.

Leona McLean, University Place. Xebr.. is a new commercial teacher in the Denison. Iowa, High School. Abbie C. Watson, last year with the Miller School. Xew York City, has joined the Bryant & Stratton School, Providence.

Esther Ward has been engaged to teach commercial work in the Ux- hridge, Mass.. High School.

Catherine Creedan, last year in charge of the commercial work in the Som- ersworth. X. H.. High School, re- cently became the commercial teach- er in the Winthrop, Mass., High School.

Edna I. Buchanan, last year with the Minot, X'. D., High School, will teach this year in one of the Des Moines High Schools.

Christine Johnston is a new commer- cial teacher in the Milford, X. H.. High School.

David Hamblen, Jr., last year with the Saugus. Mass., High School, now has charge of the commercial work at Middleton, Mass.. High School. Marie A. Watson, Georgetown, Mass.. goes to the Bliss Business College. X'orth Adams. Mass. Marion L. Vassar is a new shorthand teacher in the Vermillion, S. D., High School.

Catherine Connelly is a new short- hand teacher in the Booth & Bayliss Commercial School, Waterbury, Conn.

Jessica Palmer, last year with the Troy. X. Y.. High School, is now with" the Roselle Park. X. J.. High School.

B. E. Alward, who has been in charge of the commercial work in the Lin- coln County High School. Eureka. Mont., is now with the Montesano. Wash., High School. Elizabeth B. Aisenberg is a new teacher of penmanship, and Helen F. Denrield is a new teacher of book- keeping in the Xew Britain, Conn., High School.

Mamie Saathoff, Mendon. 111., is a new commercial teacher in the El- dorado. 111.. High School. Vivian Simpson, of Roxbury, Man- goes from Hammond. Ind.. High School, to the Moline, 111.. High School.

M. L. Lacey goes from the Rockford. 111.. High School to the Springfield. Ohio. High School. Edythe Johnson, of Iron Mountain, Mich., is a new commercial teacher in the Cadillac, Mich., High School. Benjamin Neuwirth, Brooklyn. X. V.. has charge of the commercial depart- ment in the Elmira, X. Y.. High School.

Helen M. Harris, Orono, Maine, is in charge of the commercial work in the Hackettstown. X. J.. High School. Margaret T. Ryan goes from the Cal- ais, Maine. High School, to the Som- ersworth, X. H., High School. Mr. Deckman is a new shorthand teach in the Office Training School. Harrisburg, Pa.

Emma E. Hobbs and Elizabeth Bar- neck are new commercial teachers in the Redwood Falls, Minn., High School.

Annie A. Bass, of Xorwich. Conn., is a new commercial teacher in the Xewmarket. X. H., High School. Mrs. Modesta Barton, for several years with the Highland Park Col- lege. Des Moines, where she had charge of the commercial department, is to be this year with the West High School. Des Moines.

Rose P. Treat goi ol the

Des M i Schools to the

East Liverpool, Ohio, High School. Bertha M. Jones, i ears in

the Bridgewater, Mass., High s> h I,

:~ a new teacher in the Chandler J, Boston.

Gertrude Fairbanks goes this year from the Welleslej . Mass School to the Medford; School.

Lillian I. Kite, of Keota, Iowa, is to hi with the Lawrence. Kansas. High this year. Last year she was with the Oshkosh, Wis., High School. L. H. Rich, Bay City, Mich., is

ercial teacher in the High

- ! 1 of ' "' immerce, Detroit, and

Harold F. King, last year with the

1 1 igh School, is a

teacher of penmanship and

in thi 1 >etroit High

ii il of Commerce.

John R. Jones, formerly with the Xew Carlisle. Indiana. High School, is now head of the Penmanship Department in the Richmond. Indiana. High School. Besides penmanship, he also teaches Commercial Arithmetic and i ping.

The Taylor School is the green era- 1 title of the white covered cata- logue issued by that institution locat- ed in the citv of Philadelphia. Mr. Freeman P. Taylor. Ph. B.. president, has built up a good school, and the catalogue is a creditable representa- commercial education.

GEM CITY BUSINESS COLLEGE

Quincy. Illinois. August 29, 1918 Zaner cc Bloser.

Columbus, Ohio. i rentlemen :

It may be interesting to you to know that at the International Rotary Convention held in Kansas City in July, the writer was made Chairman of the Business College Section, and 1 am enclosing a list of those who belong to this section.

Mr. George W. Blair, who for the past eight years has been connected with the Gem City Business College, left Quincy on Tuesday, August 27, ew York, for overseas work in the Y. M. C. A.

Mrs. May Gibson, who formerly taught in the Bryant & Stratton School, St. Louis, goes to Oberlin. Kansas, this year to teach.

Miss Mary Bryant, of Clayton, Illi- nois, will teach this year in the Mt. Sterling High School.

Miss Helen Heatherlv. of La- Grange, Missouri, will teach in the High School in Okmulgee. Oklahoma, while Miss Winifred Weatherman, of Kakotca. Missouri, has accepted a po- sition in the Donnelly School, Charleston. West Virginia.

With kind regard-.. I am.

Very truly you|s, D. L. MUSSELMAN, President

The following works published by [saai Pitman & Sous. 2 West 45th Xew York, have been added to the Xew York Supply Last for 1918- 1919 listing: "Pitman's Shorthand Rapid Course," "Key to Shorthand Writing Exercises and Examination Tests," "French Phonography" by T. \. Reed. "Pitman's English and Shorthand Dictionary." and "The i Four in Isaac Pitman Short- hand."

Remington Notes, New York City, for September, is particularly timely, dealing as it does with Typewriting duties and opportunities in war time. The girl and the machine are as es- n winning the war as the boy and the gun. Mechanical account- becoming more and more an important part of typewriting. "Ab- solute accuracy" is encouraged, and there is nothing more conserving and uctive than to do it right the first time. Let the good work of "Noting" Remington service con- tinue.

SOME TEACHING CHANGES IN VERMONT

Miss Agnes Leary resigned her posi- tion in the commercial department of function High School to take government work.

A. E. Holmes, of the Portsmouth. \*. H.. High School, succeeds Irving V. Cobleigh, who goes to Brooklyn, X. \\. Marquand School. 55 Hanson Place.

Miss Florence Sails, of Burlington, is teaching in the Commercial Depart- ment of Swanton, Yt., High School.

Miss Alice Canton, of Richmond. Yt., is teaching in the High School Com- mercial Work at Burlington, Vt.

Miss Mertie P. Blair resigned her po- sition in Burlington High Commer- cial Department to accept a position in the commercial department of the High School at Morrisville, Vt.

THE BUSINESS LETTER (Continued from page 21)

We would suggest. "We suggest" is better, and costs less.

Will you please arrange to send. "Please send" is just as complete and eliminates four words.

We extend you our apologies. "We apologize" is better and more correct.

Your letter of recent date. Cseless to the reader. Either give the exact date or refer to the subject of the letter.

There are three good reasons why every business man should eliminate the above expressions from all busi- ness messages.

1 It is an imposition on his part to expect a customer to read such verbiage. If we incorporate extra words into our letters, our custo- mers must read through extra sen- tences in order to get the real thought, and this takes extra time.

l >i oi such words curtails a man's development. T h e y encourage mental laziness because a stock phrase conies to the lips without needing the impulse of an idea. -Usually the use of stock phrases i- more expensive. I M'ten the use of one word will convey just as complete a meaning as a whole phrase of conventional jargon. Each letter we write costs our company about thirty-five cents, so every saving we can make low- ers production costs.

BOOKKEEPING

i '. ii i tinned from page 20 I

ii. His, they will find that the teaching of this principle becomes much sim- pler. The pupil should know at once whether it is a debit or credit of cash 131 he has been drilled to under- stand the cash account. It is easy for him to decide the other side of the equation by deciding what caused the cash to come in or to go out. From this study the teacher should go to the purchases and sales of goods on account. These should present no special difficulties because the pupil has been taught these ac- counts. Here, too, a clear distinction should be made between a book of entry and a book of accounts. It is of the utmost importance that he un- derstand that the ledger is a book nf transfer and that a transaction must be recorded in a book of entry first.

After a number of short exercises of this kind have been studied the class should be ready to record the transactions of a formal set in simple books of entry suitable for a small business and learn the routine steps of any set to the completion of it.

MEANDERINGS (Continued from page IS)

it wouldn't be a month until there were millions of pairs of hands at war work which are now doing use- less work. They say every soldier at the front must be backed up by at least six war workers. That means that our proposed army of five mil- lion men at the front will require thirty million war workers to keep them supplied and lit to fight. But at present we are far from having the thirty million war workers. There are too many millions at work mak- ing the things neither the soldier nor anyone else needs.

Just to the extent that you buy these things .to that extent you are depriving our soldiers of their back- ing. It is a simple matter of figures. Think it over, and decide what YOG are going to do about it.

INVESTORS WILL WIN BUY W. S. S.

i^fe'3@uJS/ieM/(£dfu*i&r% *§*

The RED CROSS and CLARA BARTON

Stories from Recent Real Life By CHARLES T. CRAGIN

Holyoke. Mass.

Part Two

Iii part one of this story of the Red Cross. I have introduced the heroine in medias res, in the midst of tilings. Mow, let us go hack a little, tor it is al- ways interesting to study the childhood and early growth of these men and wo- men who have made r e m a rkable records of the pages of the world's history. Generally these years of early youth are of ordinary nature. Such was certainly the case with Clara Barton, born in Oxford. Mass.. a farm town near the city of Worces- ter. Her father had been a gallant soldier under Mad Anthony Wayne in the Indian campaign soon after the Revolution, and had been present at the death of the great Indian chief. Tecumseh, at the battle of Tippe- canoe. Mr. Barton was a farmer of moderate means in a not very fertile section of the not very fertile state of Massachusetts, which grows better men and women than it does wheat and corn. Clara Barton was the one girl of the family and there were sev- eral boys, and her brother Dave was her idol. He was is or 20 years old when the little girl was rive. He was a Wild West sort of a fellow, and one of his favorite amusements was to catch a couple of colts, mount one himself and toss his live year old sister on the back of the other and tell her to hang on to his mane and then, by a rope around the horse's neck, lead her in a wild gallop over the hills of Oxford. She could ride a horse as well as any Apache Indian girl, and at the age of 77 she said: "I am as much at home on the back of a horse as I am in a rocking chair, and a great deal more comfortable." In the wild scurry of the Civil War. she often narrowly escaped capture by riding at break neck speed in a cavalry saddle over the rough roads of Virginia and the Carolinas.

A Queer Childhood

This little girl never had no dolls, but instead she had dogs and cats and pet hens and tame woodchucks. an owl or two. some chipmunks, white rats and a gray squirrel. In fact, she had a small menagerie of live animals on whom she lavished the care and affection that the aver- age small girl bestows upon her nu- merous family of dolls. She grew up very athletic, though not large of frame and of a most retiring and sensitive disposition, without any confidence whatever in herself. So much did she lack this self-confidence

that she absolutely broke down when she tried to speak a piece in school at the Friday afternoon rhetoricals. and her parents were seriously wor- ried about this lack of self-control and confidence in one who was men- tally and physically wonderfully ac- tive, for, under the training of her older brothers, she became a superb mathematician and a brilliant schol- ar, far in advance of the older girls of the school she attended.

Finding the Right Bump Dr. Fowler, who was a noted Phre- nologist of the 19th Century, came to Oxford to lecture and the Bartons went to the lecture. Dr. Fowler ex- amined Clara's head and felt over her bumps. The Doctor said: "Give this girl charge of other people's work and she will develop confidence and have no hesitation in taking charge of their work." and so they got her a district school to teach. She was almost scared to death of her pupils when she took charge, but they were almost scared to death of her. so they got along very nicely together and the discipline of that school was splendid, for she loved her pupils, and nobody is fit to teach who does not. and where there is genuine affection be- tween pupils and teacher there is never any trouble about discipline.

F'or sixteen years Clara Barton was a school teacher and then she broke down. School teachers do sometimes. Mi si people think it is a snap, teach- ing school, only a few hours a day. Well, it is. but sometimes the mental strings snap under the strain of it. so Clara Barton gave up teaching.

A Center of Genius From within ten or fifteen miles of Worcester came some rather remark- able persons. Branchard. the discov- erer of a new principle of mechanics, the lathe for turning irregular forms. Clater, who by the invention of his spindles and loom, revolutionized all the textile mills of America: P.lias Howe, inventor of the sewing ma- chine: Eli Whitney, inventor of the cotton-gin. and by that invention he probably caused the great Civil War, because negroes became very valu- able: William T. G. Morton, who con- quered pain by the discovery of ether: Dorothea Dix. went from Worcester to found the modern sys- tem of insane asylums of America. Creat Britain and the world: insane people had been treated like danger- ous criminals, chained and locked up in dungeons. Xo wonder few of them ever recovered their reason; Luther Burbank. that magician of the plant world who has given us seedless or- anges and lemons and wonderful var- ieties of fruits and berries: George Bancroft, the historian; Edward Ev- erett Hale, brilliant author and Uni- tarian minister: John B. Gough. fa- mous orator, who thrilled millions with his dramatic ability to enter- tain, and who himself demonstrated that it is never too late to mend, for Gough was a common drunkard of Worcester till he was thirty years

old; and George Frisbie Hoar, a man so great he could well fill the place in the United States Senate, once occupied by Webster and later by Sumner. All these were contempor- aries of Clara Barton, the Angel of the Battlefield.

On to Washington

Inventors in Massachusetts the most inventive state in the Union were making bitter complaints that other inventors got possession of their secrets through improper influ- ences in the patent office at Wash- ington. A Massachusetts congress- man got Miss Barton appointed to a position in the recording department of the United States Patent Office, and she became head clerk of the department to the great disgust of a large force of men who did their level best to make life a burden to the onlj woman in the department, but, as you know, if you have read the first part of this story. Clara was a girl who could take care of herself. The woman who drove her hospital team through the rain of bullets. shrieking shot and bursting shell at Antietam was not likely to be afraid of a few office clerks who blew to- bacco smoke in her face and spat to- bacco juice around her feet as she passed by. During the six years that Clara Barton remained in the patent office, she completely re-organized that branch of the service, and there was no more betraying of secrets to needy inventors who lacked brains oi their own.

* The Lightning Strikes

And then, in April, 1861, the light- ning came out of the cloud of re- bellion that for years had been gath- ering darkly in the South. The can- non shot that splintered the stone walls of Old Fort Sumpter. frowning in Charleston harbor, and shattered the flag staff that held the Stars and Stripes above the fort aroused the North from its slumber and trans- formed a million school boys into a million fighting men. I was a very small boy at the time, just beginning to go to school and learning to read. "Can the cat catch the rat? You bet your life the cat can catch the rat," and other classics of the kind The school master, a neighbor of ours, sometimes carried me on his shoulders through the deep snow of that early spring of '61. It was a large country school, forty or fifty big hulking boys and strapping girls, and how those boys flew out from under that school master when Lin- coln called for 75,000 men to put down the rebellion. The big boys all went to war. They were desperately afraid that the fun would all be over before they got down there. It wasn't, and a good many stayed down there per- manently. My father had two boys working for him. John and David Cram. After the first battle of Bull Run. David Cram was reported miss- ing, and after the battle of Fort Don- elson. John Cram was reported miss-

^' &fc*36uJ/ju?U-&&u&&r' $

ing. Neither of these boys was ever heard of again. I suppose each was buried in one of the long trenches that held the nameless dead, after those bloody combats. I saw the boys who had struggled with slate and pencil over agonizing problems ill arithmetic, grasp the musket and to the shrill note of the fife and the sharp tap of the drum, march under the streaming folds of Old Glory, into the storm of death that for four years was to drench the South in blood and make a vacant chair in every family circle of the Xorth, and into this storm of death and destruc- tion went Clara Barton from the pat- ent office in Washington.

An Early Volunteer

She had saved a little money dur- ing the long years of school teaching and service in the office, and she de- termined to give this money and her time to the service of the nation. Xot in the hospitals at Washington, but on the firing line, behind the can- non and amid the crash and tumult of the field itself, for it was there that men had desperate need of wo- men's help and there most women could not go, but before she went to the front Miss Barton had a well laid-out plan of action.

At the call of President Lincoln troops from all parts of the country, especially the East, were hurried to Washington, which was in imminent danger of capture by the rebels, who were only a few miles distant over the Potomac in Virginia. The 6th Massachusetts, with Butler in ioiii- mand, was the first regiment to reach Washington. It left Boston and went to the Capitol through Philadelphia and Baltimore. It was necessary for the regiment to leave the cars and march across the latter city and take a train for Washington. This march was through a mob of howling sym- pathizers of the South who showered bricks, dead cats and pistol bullets upon the marching soldiers. Four were killed and scored were wounded, and the troops arrived in Washington battered and beaten and buffeted sorely by the Baltimore mob. and there was nobody to look after the wounded. When Clara Barton was a girl of 14 her brother Dave was badly injured in an accident. For many weeks he was confined, a help- less cripple, to his bed, and Dave was Clara's idol. Through his illness she watched over him like a mother. His every want found her ready, and she became a splendid little nurse, and now this experience became very use- ful. She knew just what to do with these wounded and beaten men, and she did it. That has been the key note of the whole life of this remark- able woman. She took full charge of these boys from Massachusetts and she sent word to Worcester what she was doing and asked them to send her bandages, preserves, jellies and things of that kind, and they came by the carload, and soon she was em- barked on her mission as an inde-

pendent worker among the wounded. They began to come back in boat loads and train loads from the fields of Virginia. And on the field, on the boats, in the trains, everywhere was the small dark woman with her ban- dages, her medicines, her soup and wine and restoratives.

I have told, you of Clara Barton at Antietam and Fredericksburg. 1 could fill several numbers of this magazine with similar instances of service. In the swamps of Charles- ton Harbor, amid fever and disease and death from the shells of Fort Sumpter and Fort Wagner. Of days and nights in the wood of the Wil- derness, as Grant drove his men against the army of Virginia, while men were burned to death in the blazing forests as they lay wounded, and in the Crater of Petersburg when five hundred men were blown to pieces in the great explosion, and the wounded lay for four days in the blazing sun before they could be taken out under a flag of truce. She stayed with the armies until the very finish and then, completely broken down herself, spent several months preparing for another great work.

The Search for Missing Men

In the report of every battle there is given a list of killed, wounded, and missing, and sometimes the list of missing men is large. After a battle every company is lined up and the sergeant calls the roll. Each man is reported killed, if he is known to be dead; wounded if he has been taken to the hospital. If he does not re- spond to either of these reports, he is set down among the missing, and after our war of four years there were many thousands of these miss- ing men, and nobody knew what had become of them. Of course, many of the missing men are found readily enough. They are stragglers or they are prisoners. Some of these desert in the midst of battle and. knowing their lives are forfeited, never come back. Such was the condition at the close of the war and President Lin- coln appointed Clara Barton, whose executive ability was well known, to find out as far as possible what had become of each missing man. It was a gigantic task, but she went at it with her usual diligence and persist- ency. As soon as it was known that she had been given this work to do, a flood of letters came pouring in from all parts of the country asking her to find out what had become of some loved one who had never re- ported after a certain battle. She found thousands of missing men and restored them to anxious relatives and friends, while sometimes they preferred to remain where they hap- pened to be. Some were in Southern territory, married to Southern women, while many were in the graves of An- dersonville and Libby and other pris- on camps of the South.

And then there came the news that another great war had broken out across the Atlantic. France had

declared war against Germany. Louis Napoleon, Napoleon the third, "Na- poleon the Little," as Victor Hugo scornfully called him, felt his throne tottering under him. He knew that a war with Germany would be popu- lar and Bismark, the greatest states- man of his time, had prepared the way to have Napoleon declare war on Germany: a war which Bismark wanted, for he knew that France was poorly prepared, while Germany was armed to the teeth and drilled to the minute, and then Paris went wild, and everywhere was heard the cry "On to Berlin!" The great German Bismark let loose the war machine Von Moltke had prepared so thor- oughly. That army went over France like a steam roller. In a few months the Germans were in Paris, Louis Napoleon and the Empress were fugi- tives in England, and Germany had collected a billion dollars and taken Alsace and Loraine from her con- quered foe.

In order to provide for the ex- penses of her search for missing men Clara Barton had arranged to give 300 lectures, visiting every city of any size in the L'nited States. As a plat- form speaker she was remarkably successful, for she told a simple story of her own experiences on the battle- field, transport ship, hospital train, and in the many places she had vis- ited in search for missing men. But the constant journeying and speaking every night before a great audience was too much for her. and one night when she went on the stage to speak to a crowded house in a western city she found, to her astonishment, that she could not say a word. There w-as a complete nervous breakdown, and the doctors told her nothing but ab- solute rest would save her reason. They prescribed a year in the quiet of Switzerland or Italy. It was sev- eral months before she could get up strength enough to make the jour- ney, but in 186!i she sailed from Xew York and landed just in time to meet the great wave of battle that was rolling toward France from Ger- many along the borders of Switzer- land where she was seeking rest.

On the 15th of July, 1870, when Miss Barton was at Berne, Switzer- land, there came like a thunderbolt out of the sky the news that Napol- eon III of France had declared war against King William of Prussia, and Paris rang with the cry: "On to Ber- lin! To the Rhine! To the Rhine! Vive la France! Vive I'Empereur!" And one day to Miss Barton's amaze- ment there came to her little Swiss Chalet the splendid coach of the Grand Duchess of Baden, daughter of King William of Prussia, so soon to be Kaiser Wilhelm der Gross, first Emperor of Germany. In it rode the Grand Duchess herself, and after pre- senting her card through the footman she alighted and clasped Clara Bar- ton's hand. She told her that she knew all about her through what she had done in the Civil War, and she asked her to go with her and give her knowledge of war conditions to

>y/i&&u*U'/ieM<adiu&fir &

the field of relief in the opening war. She asked her to come to Strassburg, await the siege of Carlsruhe, and after it was over organize the Red Cross relief. Miss Barton told her that she was an invalid, that the doctors after confining her to her bed for months in America had decided that her only hope of life lay in absolute rest for at least three years. But, like an old Warhorse, smelling the battle afar off, she could not refuse and she went.

The Franco-Prussian war was short, sharp and decisive. France was no match for the powerful Ger- maii machine that Bismark and Von Moltke put together, and soon Na- poleon III was a fugitive with the crown prince and the Empress Eu- genie, living somewhere in England. The Germans entered Paris starved into surrender early in 1871, January :J8. The Germans collected a billion dollars indemnity, took Alsace and Loraine and went home to get ready for the world conquest war that is now raging, and then there came the brief period of riot, murder and de- struction that followed in the days of the Commune when the French army of the Republic from Versailles shot down all they could of the French communists of the Red Re- public in the streets of Paris, and Clara Barton was in Paris after those bloody days carrying everywhere the relief of the Red Cross.

In 1874, Clara Barton returned t.i America and established a residence at Capitol Hill in Washington, deter- mined that America should become a member of the Red Cross associa- tion. She had seen its magnificent work in Europe and she resolved to give her time to it here in America.

The Red Cross association was first formed in Geneva, Switzerland, in 1859. Monsieur Henry Dunant, a Swiss gentleman, was traveling in Italy at the time and he was present on the battlefield in the days follow- ing the French victory at Solferino. Thousands of killed and wounded lay upon the blood-stained field and "There was lack of woman's nursing. There was dearth of woman's tears."

For several days Dunant worked for the relief of wounded men, and he was greatly impressed with the horrors of that battlefield. He went home to Switzerland and prepared a story which he called: "A Souvenir of Solferino." This was widely cir- culated among the nations of Europe and the result was the formation of the first society of the Red Cross, with the head of the Swiss Republic as its first president. A congress was held at Berlin and sixteen Europ- ean powers were present, and an agreement was made among these nations which made the wounded in case of war neutrals, and provided for their treatment by nurses of anv nation, who should bear the insignia of the Red Geneva Cross on their uniform. Hospital, tents and build- ings of any kind floating this Red Cross should not be fired upon, and citizens who aided in the care of the wounded were guaranteed safety.

Of course, a bullet wouldn't turn it it happened to meet a Red Cross nurse or stretcher bearer, but they were not to be intentionally injured. It remained for the '20th century with its German kultur to bomb hospitals and torpedo hospital ships.

The United States, like other na- tions, had been invited to the con- gress at Berlin and a representative had been present, but strange to say this country, which had seen so much of the horrors of war, did not choose to enter into any agreement with the other nations. Politicians were not interested. They had had all the war they wanted, did not expect any more, and saw no particular need of join- ing the Red Cross League of na- tions, and it remained for Clara Bar- ton, home from Europe, to get the l'nited States to take its place in the society after Russia, Turkey and other semi-barbarous nations had joined the league of mercy which floated the white flag with the Red Geneva Cross in its center. She commenced work with her usual vim. but it was no easv task. She traveled

from one end of the country to the other to interest statesmen and sol- diers and charity workers and literary men and women in the enterprise, but it was eight years before she succeed- ed in getting the President, himself a brave soldier. General Garfield, to put forth the effort which insured success and then just as success seemed with- ing reach, Charles Guiteau, a crazy lawyer, murdered Garfield, and Ches- ter A. Arthur became president and signed the first charter of the Red Cross Society in America. In the spring of iss:i, Clara Barton, The Angel of the Battlefield, as the sol- diers fondly called her, became the first president of the Red Cross So- ciety of America, an institution which depended entirely on voluntary con- tributions for its support. There was no war threatening this country. All was profound peace, but from the very day of its organization down to the present time, all over the world the Red Cross is doing heroic service among twenty fighting nations. There has been plenty of work for it to do.

YANKEE PEP

The New War Song

Words and Music by Tom Sawyier, Columbus Ohi

When the S. O. S. was sent to I". S. A.,

To the Cradle of Liberty, Every Son and Daughter of Uncle Sam,

Rushed to save Humanity. We're all in the fight, determined to win. We'll never let up. we'll never give in 'Till the World's made Safe and the Seas

are Free A decent place to live in for you and me.

CHORUS Hep! Hep! Hep! Yankee Pep in the step Of the Yanks on the march Everywhere. Crusaders for Right; determined in the fight To prove that "Right makes Might." Yankee Pep, Sammy Pep, there is Yict'ry

in the step Of the Yanks in France somewhere. When Old Glory takes a stand Right and Freedom rule the Land. It's Yankee Pep, Yankee Pep in Uncle Sam.

The Stars and Stripes are now unfurled in France

For the cause of Democracy. Our quick preparation surprised the World;

We will fight 'till victory. Sammy has 'em on the run at the point of

the gun. To get kaiser Bill and every other Hun; We have seen "E-nuff" of divine right stuff. We mean to put an end to Wilhelm's Bluff.

Composer of the new War Aims March Song, also of Mark Twain March, and others. Mr. Sawyier has arranged effective piano ac- companiment, also for male quar- tet and band. "Tom" is an expert

Mandolinist

He

artist also with the pen- rll as a professional pen- teacher. He'd he a gen-

CHORUS Buy! Buy! Buy! Buy a Bond! Liberty Do your best, it's the test; do it now. The Eagle put to flight Will help Our Boys to fight; Our Bonds will make for might. Give your best; fill' the Chest; get your

name on Victory's list. Now the Fourth Great Drive is on. It's your chance to reassure. Right and

Freedom will Endure So buy your Bond, a Liberty Bond from

^ *^MJ&uJS/utf^dMu£a&r &

Miss Mary R. Barnette, whose classic features appear herewith, was born in Virginia and received her ed- ucation in the Salem High School, the Virginia State Normal Schools, the National Business College of Roanoke, and the University of Vir- ginia, graduating from the latter in 1!US in the department of English.

For seven consecutive years she taught penmanship in the junior high school and in the normal training de- partment of Roanoke, and this year was offered the supervisorship of writing throughout the city.

From 1912 to 1914 she taught pen- manship in the Martinsville Summer

Normal School, and from '15 to 'IS in the University of Virginia. She attended the Zanerian during August. 1918, evidencing at the same time the enthusiasm and qualities which have made her so successful in her work. This year she is supervising in the Cincinnati schools, where her enthus- iasm will be contagious.

Engrossing and Card Writing

your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25c.

and prices

G.

2909 CENTRAL

D. GRiSET,

EVANSTON. ILL.

LIBERTY, the Peoples' BONDS

Williams, 8 year . E. Wiatt, Supe right in kind.

dcI. Los Large

Angeles. Calif.. Mrs. Ida D. Ble

The Newest Idea in Typewriting- Kinaesthetic Method

AS DEVELOPED IN

The Model Typewriting Instructor

By CARL LEWIS ALTMA1ER, Professor of. Secretarial Studies. Drexel Institute, Philadelphia

"What is Kinaesthetic Method?"

It is a method based upon the psychology and phys- iology which underlie typewriting.

It is a Method which developes and fees the mental and muscular co-ordinations necessary in "Touch Typewriting. "

The Method and Exercises of the book lead in the most scientific and direct way to

Touch Writing

Accuracy

Knowledge of Machine

Knowledge of Forms

Style

Speed

The Method and Exercises have been thoroughly tried out. The book is absolutely free from superflu- ous matter, and is the result of years of experience.

The use of the book is a delight to both teacher and pupil.

Sample Copy to Schools, 7S for boohs in quantity fur

and discounts application.

PARK PUBLISHING COMPANY,

S609 Pine Street PHILADELPHIA, PA.

Expert Shorthand Training

Gregg School maintains special de- partments giving intensive training preparatory to court reporting, Civil Service work, or any other positions requiring a high degree of skill and accuracy. These courses are im- mensely helpful to stenographers who desire to increase their effi- ciency.

Two Remington Accuracy winners were developed in our typewriting department in 1918. Mr. Eli Gans won in the January tests, and in June, Mr. Leslie Lincoln wrote seventy-eight net words a minute without an error, thereby exceeding all previous records in these tests by six words a minute.

Classes for beginning students in shorthand open every week. Progress is individual.

Write today for more particulars.

GREGG SCHOOL,

6 N. Michigan Av

CHICAGO, ILL.

wmmmEEBrnmnBEXEE^msmnmEmm

^ .y/u'-jViM/u^C'tfatvAr &

37

ROUNDHAND OR ENGROSSERS' SCRIPT

By E. A. Lupfer, Zanerian College of Penmanship, Columbus, Ohio

LESSON No. 9

Since the majority of capital letters are based on th_" compound curve, you will do well to spend much time on the exercise. Study the curves at the top and bottom and how the shade swells and diminishes gracefully. See that the down strokes are parallel and on the main slant. The up strokes should be parallel and on the con- nective slant.

After you have mastered the exercise, the compound curved strokes in V, W, etc., should be easy, as they are practically the same.

Study the beginning stroke of V. Xotice that part of it is much the same as the last part of small n. Unless you learn to see the forms clearly and see the relation of one letter to another you cannot expect to make good letters. The beginning strokes of V, W, Z, H and K a e the same. Be careful to get them the right size and not too high nor too low.

The loop on Z is the same as the loop on the small z. The last part of H is much the same as small 1 only it is curved more. Make the last part of the K the sam» in shape as in small k. By making comparisons of this kind you will discover that you have already worked on many of the strokes in the capitals. Make both strokes in I ami J downward. The top part of P, B and R are not s i very difficult if made slowly. Work for form and qual- ity, not speed. Give considerable attention to the little d ts. The down strokes in A and M should be slightly curved. Begin T and F the same as P. Study the ovals a d compound curves in S, L and G.

This lesson contains considerable material, and mile s you study and practice perseveringly you cannot expect results. Be sure to study.

Are You Interested in

FINE PENMANSHIP?

W. A. Schmidt, Rocky Mount, N. C.

BARGAIN PRICES

Book 108 Pages, otl

5 Writing 538 Lessons Madarasz Artistic Gems 34 Alphabets of Lettering Lessons in Engrossing Script. 95 Lessons in Artistic Writing. Madarasz Engrossing Script 30 Written Cards 50c 60 Wl

50c-worth $50.00 50c— value $25.00 12c— worth J 3.00 12c-va)ue % 2.00 12c— worth! 5.00 12c— value $ 3.00 itten Cards 90c

C. W. JONES, 224 Main Street, Brockton, Mass.

BUY A BOND

and Thus Save and Serve

W

dsar G. Alco--.

Lets Unite to Help the Red Cross!

Send me S1.0O and you will receive 12 cards with voir name written on and some selected specimens of my ornamental penmanship for >o"r scrap book. Kitty cents of each order received before December 31, 1918, will be turned over to the Porto Kico Chapter of the American Red Cross. A receipt for your donation, duly signed by the Treasurer, will be sent to you. You get the whole value of your money and tbe RED CROSS the profit of our transaction. Think how much we can do without wasting a single penny.

M. OTERO COLMENERO,

P. O. Box 488 SAN JUAN. PORTO RICO

VmErPft Banks

I teach rapid, tireless

by mail. The posi- tion securing, salary raising kind. Write for free journal. FRANCIS B. COURTNEY. Box G-492. Detroit, Mich.

MaBSBEmsEMEmsBmsBs&Emsmms^axMm

Miss Mabel Wilson, of Malta Bend, AIo., recently of Modesto, California, is a new teacher of writing in the Junior High School of Duluth, Minn. Mi>s Wilson was awarded the Zaner- ian Gold Medal of Merit for 1918 for progress and achievement in writing.

E. W. Keenan, who for the past six years has been teaching bookkeeping and penmanship in the Wilmington, Delaware, High School, resigned to accept an appointment in the Beacom Business ( ollege of Wilmington.

Mr. C. E. Chamberlin, formerly of Chattanooga, Tenn., is now in charge of the Commercial and Penmanship work of the South-West Texas State Normal School, San Marco, Texas. Mr. Chamberlin is a well rounded commercial and penmanship man who will rind the work well within his grasp.

Mr. F. J. Duffy, Supervisor of Writ- ing. Duluth, Graduate of Harvard University and of the Zanerian, and winner of the 1!H7 Zanerian Gold Medal of Merit for Progress in Pen- manship, was one of the instructors in the Zanerian Summer School. Mr. Duffy is achieving success in his Du- luth work, being in thorough sym- pathy with child life and develop- ment, and not merely interested in penmanship technic. Duffy's Malt Whiskey is not of his making or tak- ing, but Duffy's Movement Writing is worth taking, and many are enjoy- ing it in Duluth.

Recent U. S. Government Educational Publications

Copies of which the Supei

.- be procured by addr :ndent of Documents, nt Printing Office. Washington, D. C.

Bulletin No. 15. The Evolution of National Systems of Vocational Re- education for disabled soldiers and sailors. Issued by Federal Board of Vocational Education.

Bulletin, 1918, No. 18. Americaniza- tion as a War Measure. Price, 10

Bulletin, 1918, No. 10. Public School Classes for Crippled Children. Price. 10 cents.

Bulletin, 1918, No. 5. Work of the Bureau of Education for the Na- tives of Alaska, 1916-17. Price, 20 cents.

SERVE AND SAVE

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with white and Bold ink on blue paper SATIN GLOSS, the worlds best glossy ink 4 oz bottle, 60 cts. NONESUCH. the ink with the brown line and black shade, same price.

Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse. N. Y.

Miss Louisa Maria Spencer, Blan- chard Hall, Los Angeles, Calif., whose portrait appears above, is the author of some attractive devices as aids to good writing by means of large letter cards, rhythmic drills, and spelling, all designed to be used in connection with the California (Zaner) Method of Writing.

"Health and Spelling through Rhythmical Penmanship" is a book containing many original suggestions, methods, and materials for promoting both penmanship and spelling two arts always associated together but not often well balanced.

"Spencer Pedagogy" and "Script Cards" comprise a book and materials to develop perception as well as cor- rect methods of teaching and prac- tices in execution. All letter-forms are set to rhythmical music, and care- fully and skillfully executed

The price of each publication includ- ing the script card materials is $1.50. The script forms are skillfully en- graved and attractively printed in colors. The author is an enthusiastic teacher who com'bines philosophy with experience and who inspires be- cause of her dynamic personality. She is a modern itinerant teacher of teachers and not an old-time itinerant penman.

WAR AND HOME STUDY

On account of the war, the high cost of living. and the greatdemand for labor, thousandsof young people will be unable this year to attend high school and college, and thus must utilize their spare time in taking home study courses by mail. Special Rates for Courses Offered Civil Servlc« English Law

Grammar School Typewriting Bible

High School Bookkeeping Agriculture

Normal Shorthand Drawing

Engineering Domestic Science Real Estste

Salesmanship Story Writing Automobile

Over One Hundred Branches Included

Thousandsof Civil Service and office positions are now open for typewriters, stenographers, hookkeepers, and clerks. We rent and sell typewriters on easy monthly payments. Write for prices and terms on machinea.

Enrollment fee $10.00: "special rates of tuition" to those who apply now. Send your name today—tomorrow may be too [ate. "DO IT NOW." For "Special Tuition Scholarship" and full particulars address Dept. A..

CARNEGIE COLLEGE, Rogers, Ohio

Mr. R. E. Wiatt, Supervisor of Writ- ing, Los Angeles, California, in Aug- ust favored us with a list of 38 sub- scriptions to the Professional Edition of THE BUSINESS EDUCATOR, taken from among his teacher stu- dents in the summer school of the University of California, at Berkeley, wdiere he had charge of the writing. This bespeaks enthusiasm and suc- cess in matters pertaining to penman- ship and its instruction in the public schools.

Miss Helen R. Bloser, daughter of the junior partner and business man- ager of Zaner & Bloser Co., is super- vising writing in Springfield, Mo., succeeding Miss Stella Brodowsky, who was granted a year's leave of absence. Miss Bloser is a graduate of the Ohio State University and of the Zanerian, having specialized in English and Penmanship. Supt. W. W. Thomas, of Springfield, was a pupil of Mr. Bloser in the late eigh- ties at Delaware, O.

Miss Anna Lee Wolfe, of Covington, Ky., is one of the new supervisors of writing in Cincinnati. She attended the Zanerian during the summer and proved to be an exceptionally alert and progressive student. She is well qualified by experience and training for the work, and we are sure she will make good in no small way.

Miss Jennie Shepherd, last year in Joseph, Oregon, is now teaching the commercial subjects in the high school of Pasco, Wash.

BUY A BOND

and Thus Save and Serve

THE TEACHERS' FRIEND

A teacher often gets the blame for a stud- ent's failure, when the fault lies in the text they are teaching1, just as it lies in a gun with its sights out of line. The Byrne text books shoot straight to the mark and the teacher receives praise for efficient work. There is a reason for so many of the best schools teaching Byrne texts. Examine them.

Byrne Combination Shorthand.

Byrne Simplified Shorthand.

Byrne Simplified Shorthand 'Spanish .

Byrne Practical Dictation.

Byrne Duplex English, Punctuation

and Correspondence. Byrne Practical Speller. Byrne Practical Business Writing. Byrne Touch Typewriting. Byrne Bookkeeping.

yrne Combination ihorthand

WRITTEN EITHER WITH TYPEWRITER OR PENCIL

BYRNE PUBLISHING COMPANY

57 East Jackson St., Chicago, 111.

msmssss^ssBSESMSTBSBES^ssmi^nsEssnm

>y/u rj6u4//itjj Ct/i/ea/sr &

BULLETS

are necessary to make Ballots effective.

When dealing with Bullet- Headed Huns

BUY LIBERTY BONDS

W/nntfirl F'rst-class Bookkeeping and VV dllLCU Penmanship teacher for Bus- iness College in Texas. Address

Texas, care Business Educator, Columbus, Ohio.

Invest and Insure

Democracy and Prosperity against Autocracy and Hate.

fTor- Cfilfk Well established, pros- *■ "* CJcllC perous business college in city of 14,000; excellent territory; no competition near; high rates of tuition; present attendance day 60, evening 40. Price and terms reason- able. Present manager going to the army. Address WESTERN COAST, care of Business Educator, Columbus, Ohio.

TUDY BANKING

rpHE best paying Business College in -*- Texas. Up-to-date systems and equipment, worth at least $6,000. Own- er in draft and will sell for cash only, for less than school's receipts for last two months. School been established 18 years, has the best of patronage at home and abroad. Address SAXET, care Business Educator, Columbus, O.

FOR SALE IONALBARGAIN 26 Solid Oak Commercial Desks - - $75.00 50 Kitchen Tables for Bookkeeping use 90.00

15 Solid Oak Typewriter Tables - - 40.00 The lot goes for $200 cash

I am moving into new building and will have all new and uniform fixtures.

E. W. DOAK. Escanaba, Mich.

GRAHAM TEACHERS

are in demand for positions in public and private commercial schools.

Let us know your qualifications and require- ments. Our registration and placement service is free.

ANDREW J. GRAHAM & CO.

1133 Broadway New York City

Managers and Teachers Wanted

AA/prif pr] A high-class business col- VV dllLCU. ]ege manager, one who is capable of earning from $2,000 to $5,000 a year; also a good Bookkeeping teach- er, male or female, who is a good pen- man; also a Shorthand teacher who knows Graham- Pitman Shorthand from A to Z. Persons subject to draft need not apply. More than 1,200 students enrolled since January 1. Address DRAUGHON'S COLLEGE, Nashville, Tennesee

The Pratt Teachers' Agency

NEW YORK

d normal graduates,

r teachers to colleges and

70 Fifth Avl... Recommends college specialists, and othe schools.

The agency receives many calls for '

cial teachers from public and private schools and business colleges.

WM. O. PRATT, MANAGER

TEACHERS AVAILABLE

/COMPETENT lady Gregg shorthand teacher ^ or male commercial and penmanship teach- er may be secured by writing at once to

North Star Teachers Agency,

O. J. HANSON. Mgr. FAOGO. N.OAK

For LARGER SALARIES In the WEST write

HAZARDTEAGHERSAGENGY

27th Year. $1 registers in three offices.

Globe Bldg. - MINNEAPOLIS. MINN. Old Nafl Bank Bldg. - SPOKANE, WN. 211 15th Street - - DENVER. COLO.

TEACHERS WANTED

THE INTERSTATE TEACHERS' AGENCY, Macheca Building, New Orleans, has constant demand for Commercial Teachers, at good sal- aries. Special terms given for en- rollment.

$750.00

$2,800.00

Nine Month Commercial Positions

The best high schools and business colleges are writing us for tea- chers to begin in September. Fine opportunities now open for quali- fied beginning teachers. We need 50U experienced teachers to recom- mend for choice positions. Write us to send you our free literature state your qualifications briefly.

COOPERATIVE INSTRUCTORS ASSOCIATION MARION. INDIANA

Vacancies— and Still More Vacancies!

By mail, by telephone, by telegraph, they come— VACANCIES for young teachers and for old teachers; for men and for women, ex- perienced and inexperienced; for teachers of Bookkeeping, of Shorthand, and of all the allied subjects; at high salaries, medium salaries and lower salaries— places, in short, for all sorts and conditions of teachers.

Day in and day out, these places are coming to us- we have them have them. It"s your own fault, if you don't get the benefit of son Hasten to write for our registration blank free and \

ow. and shall one of them. atch results.

CONTINENTAL TEACHERS' AGENCY

BOWLING GREEN (INC.) KENTUCKY

BITS

OF

ORE

Anrr Q1 Besides many other good places, we have filled these during "■"&• OA- August: High Schools in Englewood. N. J.; Denison. Iowa; Roselle Park. N. J.: Des Moines; Cincinnati: Olean, N.Y.: Holyoke: Newburg. N. Y.; Lynn: Boise: Sault Ste. Marie; Washington. D. C. Business College: Lincoln. Nebr . Business College: Idaho Technical Institute. Pocatello: Bay Path Institute. Springfield. Mass. MAY WE HELP YOU?

The NATIONAL COMMERCIAL TEACHERS AGENCY

I E, E. GAYL0R0, Manager (ft Specially by a Specialisl) Prospect Hill, Beverly, Ma

Mail Coupon Write Us Today!

Positions Unfilled!

Specialists'

Educational Bureau

Choice positions for Commercial Teach ers remain unfilled. Possibly one of these may be just what you want. Write for details. We are also making a record of those avail- able for future positions, especially '

in January and February.

Shall we place your name name

on this list? ADDRESS

ROBERT A. GRANT. Mgr.

516-18 Nicholas Bldg. St. Louis. Mo

sh a better position about 91 ... Send details.

■Jl.)in,Hri-!lIJ,l4li^lll4rr)ltlliM1llty-ll<4l,^,lll4ill,llltill^fffflT^i,mHM

^ <!MJ&u&/uM&&u&&r &

Certificate Winners, High School of ( ■ell rounded practical educator, as well

WRITING

t In answering questions exhibit handwriting such as you wouhl wish your pupils to imitate in general scl i practice.)

1. (a) What importance do you attach to the general acquisition of a practical handwriting?

IRtrsCwtiutsliat

das OTtcrci t)u 3«n'i« of fo'countnj to ir.jke Hit

iporlft 0afp fur flraocniry

Penmen & Card Writers

ake big Monei Place lor Pho of paper, su Special Price!

(Ii) What have you done to improve your methods of teaching and prac- tice of writing to raise the standard of the writing product of vour pu- pils?

:2. To what extent should the pro- ive teacher EXACT application of position, arm movement, plainness of letter forms, and general neatness of arrangement, as presented and em- phasized in the regular writing les- son?

::. Make six good developmental drills that you would require of pu- pils. When should they be given, and what is the purpose of any one of them?

4. Explain just how you would conduct a classroom drill so as to in-

spire and instill healthful and efficient posture as well as fluency in produc- tive power for the writing act.

5. (a) What is the purpose of counting?

(b) Give your method of counting.

ii. How would you treat the prob- lem of lefthandedness in the first grade and in the fifth?

T-s. State the objections to the use of pen and ink in the primary grades. Why are the chalk and the pencil for little children the logical and peda- gogical instruments of writing to pre- cede the introduction of the pen:'

Questions in Writing for County Teachers' Examinations for the State of Ohio by Tom Sawyier, Columbus, Ohio.

Liberty Bonds, the Free Man's Bonds

ryj

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fff

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,r

$*$

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This specimen of penn until four years ago, was to penmanship, completing engrossing Honor Rolls as jnt calling and begin anoth

anship is I n employe

of Mr. E. L.

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gl.rT-FWTU"gS

jtT £&7^ii^^r

The Art of

ENGRO SSING

P. W. COSTELLO

Scranton, Pa.

Herewith is presented for the stu- dent of engrossing a set of resolu- tions which are sim- ©pler in design than those of my work which have appeared in the B. E. during the last year. The original was execut- ed on a sheet of 3-ply bristol board. 18x23 inches in size. All of the lettering in this specimen is of the broad pen variety with the exception of the principal line "PETER ROBLING, SR.," and the words "THE BANK." I might also mention that the bristol board is what is known as kid finish, which takes the pen and brush equally well. .Avoid what is known as pulp boards because they are worthless for this line of work. All of the brush work in this specimen was executed in dark green obtained by a mixture of Hooker's Green Xo. 2 and Paynes' Gray.

The spray of lilies must be accur- ately sketched in pencil, and when the sketch is satisfactory go over the pencil lines witli a 303 Gillott's pen dipped in the color above mentioned, and then erase all the pencil lines leaving a clean, faint but permanent outline upon which the lilies are painted.

For the flourishes around the head- ing and the "Committee on Resolu- tions" use a Gillott's Principality Pen Xo. 1. and make the strokes off- hand from left to right. For cleaning up the work when completed use art gum instead of rubber, which may be purchased at any stationery store.

CAN YOU WRITE CARDS?

Card Writers are "cleanirg up" selling Our Flair I arils. Sen.! 4c for samples of Card Writers Supr. ies We »ill write vrur name o i one dozen Flair Cards f- r 25c. A15FNTS WANTED. Address all . rders to McBEE & BASHOR. 3 Hawthorne Ave.. West View Borough. Pittsburgh. Pa.

Beautiful War Service Record Etched with a Stee1 Pen by P. W. Costello. Scranton. Pa.

Send me 50 cents together with the name of vour soldier, sailor or Red Cross nurse relative, friend or sweetheart together with the date of his or her entering the service, and the branch of service in which he or she is engaged in the great world war for democracy, and I will send you post- paid the most beautiful War Service Design on the market, with the record lettered in same in the best possible style. The design is also arrang- ed to permit the mounting in of photo of the young patriot.

P. W. COSTELLO. Enirosset and Illuminator Odd Fellows Hull Bldg. SCRANTON. PA.

a' nwmlJor of ir< t3oan> ol^iivdvrs:

.in> to oiler suxtaite trifurc to rife memory . .. sees for rcaa* its appreciation or" the i>eccasei'as rollout:

't^ Ciprif fiftli.TuwlvoaTHmiORO ano-tfiqlikvu.

,-,■ Jtc ii-o/oiw of ;!ic fc-unJotsofriwivutti^iocSanlioinJ 'cwc> men itetBoar? ol-'i>irttch»5S.sma: iteoKjanuation, ^lir.Vxol'lir.j was ,i conscientious, alert foisting 'foisirass man, U'rWc j:i\jment :ra.< seut&axtbrcaAu'DCc qaiuin. his represeHFatUs capacity on tfotBoarJ1 orafosctaS Hie .same earnest ani1 sincere falvr tfiat acfiiei.'eJ to* niBis5u«<sw in private business UK. Jn his opinions nc u'.is cleat- tolerant; j atK sticuc afiuaiis b Iv ire lite vi..;hi-._ -«_ . - ,,.f\ ««*«» ' - fru r^| sFflRFIi'// "Iso katneo'to know JWvKObLlwcJ* j-ifflJiJuAX uwHiintke tnsit-esscommnnit:, tffto

tfrnagm as a Jm^baiuV f;it!uT amV citem, anfr

commends trie lite oP^Rr^emita as of tree ktcjl;csKM\T or citizenship. ' Jie was a lotjal bivoteb hither ano rtusfanJ.aniftK career cifounAs-

in inspiration ano pooo evantple .^I'e mourn (lis loss. ^Uc u'ilTtr.isshis jrccaflc 'companionship ano bis Business saqacihi as a incnuWofourfBoetro. ' -Vk st/ntpatfitiS tuitn bis famiui in Hie foss of a home lowitv] faual busoauo c.a' fatfier.cltle direct that those seitiir.ieitfslvspreaOtioonotirolticic

aui!> bcA'ul' lojlic |:anul'j| of Hie imasdb ■,v '■-><» - i1,hon<-' -KtcharO Vnmo*:

«

DO YOU HAVE TROUBLE

in getting pos._. Myograph for p prevent finger-: postpaid, or both stamps. The den ing marvel I at th vmced all who si Try them in your

rnla

If |

> th.

nd ink work and Adjuster for pencil. They positively nd wrong position. Myograph 20c. Adjuster 10c -c. A Pencil Economizer free with order. Send tion by little 6-year-old Lucvnda Miller ' the writ- t Commercial Teachers" Federation meeting con- exhibition that our claims are not exaggerated.

1024 N. ROBEY ST.

C. A FAUST

CHICAGO. ILL

F. W. TAMBLYN, 406 Meyer Bldg.. Kansas City. Mo.

Spencer Pedagogy of Rhythmical Penmanship

A Normal Course by Louisa Maria Spencer

Penmanship and Spelling thru Mental and Physical Development. Adapted to all systems of muscular penmanship.

Successfully used in public and private schools and by mothers in the home. CORRESPONDENCE COURSES GIVEN

MATERIALS: Teachers' Edition containing Rhythmical Posture Drills and Letter-Stroke Songs for Primary Grades; Students- Musical Edition and Script-Woid Building Cards.

Address: SUPERVI-ORS' AND TEACHERS' SCHOOL OF PENMANSHIP

204-205-218 Blanchard Hall. Los Angeles. California

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AMERICAN ALPHABET, by E. A. Lupfer, with Zanerian

Lesson No. 3

Tin's alphabet is the outgrowth of a demand for something that the people not trained in lettering can read without much effort. The forms are plain, clear-cut and g-aceful. This alphabet is used quite extensively in Amer- ica by engrossers and penmen in lettering diplomas, resolutions, etc., in which it is especially suited to body work. The capitals are sometimes made more ornamental, as the judgment or taste of the engrosser dictates. There are times when a simple letter does not look as well as one mjre elaborate.

Rule head and base lines for short letters one-half inch apart, and for capitals about seven-eighths apart. Keep the space in letters the same as between letters. Use the eye to judge spacing. Keep the letters fairly close together so that the lettering looks solid and stands out more than the background.

Give special attention to curved strokes. Unless you can make them clear-cut and graceful, your work will look weak. Keep the small letters h, m and u open at the bottom and small u, v, w and y open at the top for legibility. The top and bottom strokes should be on the same slant. Get sharp, clear beginning and ending strokes. Too much ink on your pen will not produce sharp, smooth lines. Dip often and use waterproof ink. Do not merely copy the forms, but commit them to memirv so that you will have a good mental picture of them at all times.

Do not patch this alphabet with a fine pen, but finish it as you go with the broad pen. You will hud it very speedy and beautiful alphabet.

The modern engrosser must he competent to do many things well, and resourceful in order to remove all obstacles that seem to stand in the way of a paying order.

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One of the many n;w lessons and beautiful, practical illustrations which appear in The Zanenan Manual of Alphabets and Engrossing, which is a revised, enlarged and greatly improved edition of New Zan;rian Alphabets, published by Zaner & Bloser Co., Columbus. Ohio.

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DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

Send self-addressed postal for criticism, and stamps

PEN DRAWING

are extremely dei i u a very interesting as a study. First sketch roughly with little at- tention to details aim for balance and proper arrangement of masses. Xext fin- ish in detail, suggest- ing color values,

I se India ink for all kinds of pen draw- ing and. if the draw- ing is to he reproduced do not dilute the \ ith water. For best result s

the : '. must be intensely black.

A very Hue pointed pen should be used in treating tone values on the roses, and a coarser pen for the leaves. -Solid black can be used for the very darkest tones. .Make every line count in the general effect. Study col r values critically.

The lettering was executed with a NTo. 3 broad pen and retouched with a fine pen. Uniform size and spac- ing must be observed.

The background should be darker in tune than the roses, but, as a rule, lighter than the leaves. Short, paral- lel lines thickened or cross-hatched here and there to produce variation of tone.

Miss Lucy C. Ferris, of Westerville,

O., a Zanerian graduate, last year su- pervisor of writing and drawing, Al- liance, O.. is this year in charge of that work in Warren. Pa., under the Superintendency of R. T. Adams. Miss Ferris is proficient in Art as well as in Writing, having formerly taught in the grades at Covington, Ohio, before qualifying as a specialist.

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BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi ness subjects. All such books will be briefly reviewed in these columns, the object being to Rive sufficient description of each to enable our readers to determine its value.

Applied Business Calculation. C. E.

Birch. The Greg- Publishing Com- pany. New York.

To those teachers who realize the importance of rapid, accurate calcula- tion in number work, "Applied Busi- ness Calculation" will carry an appeal. This handy pad presents ninety-five drills and ninety-five tests, together with plans for final examinations. The factor of time is emphasized in each test as a result of accuracy in the drill lessons. The exercises" may be used to supplement a textbook, or in- dependently. The plan of the entire series of exercises involves the four steps (l) Teaching; (2) Practice: ( :; ) The Test; (4) Review.

This pad has been carefully a and should find ready use in the Sixth. Seventh, or Eighth Grades, and For review in the Junior High and Com- mercial School.

Derivative and Compound Words in Pitman's Shorthand. H. W. B. Wilson. Isaac Pitman & Sons, New York and London. Paper cover, 71 pages. Price 75 cents. This is an illuminating little book upon words and their shorthand out- lines. Grouped therein is the valuable material scattered through the var- ious Pitman books, and here made available to the teacher and learner.

The Abolition of Inheritance, Harlan Eugene Read. The MacMillan Company, New York. Cloth boards. 312 pages. Price $2.00. This is probably the most timely book since the publication of "Pro- - e s and Poverty." by Henry George, or "Looking Backward," by Edward Bellamy.. The author, al- though a business educator, is a stu- dent of human affairs in the large and a thinker who has the courage to ex- press his convictions. Inheritance, he declares, and logically and right- fully, is unjust to the one who in- herits as well as to society at large. The privileges of inheritances, eco- nomic results, and social conse- quences are analyzed and discussed most logically and convincingly. This book is not intended for mental and moral molycoddles, but for all who seek truth, who desire equality, and who are ambitious to serve in order that they may be served. Democracy is going to have a larger, more uni- versal, humanitarian, and just mean- i g and application following the war than ever before, and this volume will aid in accepting the new philosophj of human relationships, human ser- vice, and universal democracy. One \ feels, after reading this book that not "money" but inheritance "is the 01 of all evil."

^ < .//u '36/tj//ujj Ct/tua/tr *$*

Pitman's Progressive French Gram- mar. Part 1. Frank A. Hedgcock. Isaac Pitman & Sons, London and New York. Cloth, :;'-'<; pages. Price $!.:;■").

This timely volume seems to be opportune because for the immediate need of a knowledge of French on the part of millions, for it will be much more widely used than heretofore. The author is practical rather than merely theoretical. He has endeav- ored to organize method rather than to present a reference grammar. Ap- plication is featured from the start and English is encouraged whenever it can aid in acquiring the French. The French-English and English-French lists of words are very helpful, and the Reference Index is handy.

The King of the Golden River, by John Ruskin, and I Ithi r Wonder Stories. I n the Amanti 'lis tyh

of Phonography, by Jerome 1!. Howard. Cincinnati: The Phono- graphic Institute Company. 1!)18. 1:.' mo., :;."> cent-.

Another "classic" is added to its li I of reading-books for students of Benn 1 'it man Phonography by the Phonographic Institute Company through the publication of this vol- ume. The "other" stories include tale- from the pens of Bjornstjerne Bji irnsi >n, Hans t hxist ian Vndei son, the Grimm Brothers, and Horace Scudder, a key being furnished by No. 126 of the Riverside Literature

Series (Houghton Mifflin Company1) Students of shorthand gain a double benefit by reading such books a- this printed in accurately engraved pi on i graphic character they perfect their knowledge of. and familiarity with.

"Hill'; Speller," by Mr Cody, is a small vest-pocket-size abridged vol- ume particularly suited to frequent study and reference with special rul- ings for checking words, etc.

The above series are the outgrowth

the pronographic system, and at the of many years' experience in teaching same time familiarize themselves with and in business, writings of sound literary merit.

Wo-dd Book Company, Yonkers-on- Hudson, New York. By Sherwin Cody.

"How to do Business by Letter."

Clcth. 2:;s page-. \ test 1 k on a

timely subject. An attempt to com bine spirit and letter in the promotion of business by and through letters. The text of the book is made up very largely of liberal quotations and adap tations from business correspondence and literature, thereby making it in- teresting and concrete.

"Exercises in Business Letter Writ- ing" to accompany Mr. Cody's book above named. Paper cover, 49 pages, comprising a large number of exam- ples of letters as well as instructions, questions, assignments, etc.

"Word Studs and inn'. Business Speller." Cloth. 127 pages For Jun- ior High School and commercial

classes I I I. presents many new

and practical methods of teaching spelling and of learning to spell. Words frequently used and frequently mis-spelled are given special atten- tion. Word studj i- uiiven the em- phasis it deserves.

Men Who Are Making America. B. C.Forbes. B. C Forbes Publishing

Co., Equitable Building. New York.

Cloth board-. 44:.' pages, illustrated.

price $300.

The volume comprises biographies of 50 leading American-, many oi whom the public hear- but Little about. The author has exceptional ability in getting information about people; in getting them to talk about their success; and in telling in force- ful English of their careers and char- acters. It is especially valuable to people engaged in teaching business, and alike instructive and stimulating to those studying business. Indeed it is one of the most original and valu- able books of the kind we have eve:' read. It reminds one of "Plutarch's Lives" and of Hubbard's "Little Jour- neys." but to the offices rather than to the "homes" of great men. "Suc- cess." the author well says, "is com- ing to be -polled Service" It is an introduction to many successful men by one whom the art of delineation is both frank and illuminating, even in- spiring.

About Books

says:

Tin

robbe

An Italian proverb i than a bad book.

Quoting from Tom Brown: Some books, like the city of London, tan- the better for being burned.

And now, one from Carlyle: If a book comes from the heart, it will contrive to reach the heort.

As applied to text-books, the intellect or understanding is to be reached, rather than the heart, or emotions. A poor text-book robs the student of the time that he should have spent studying from a good book.

Practical Text Books for Practical Schools have been specially prepared by authors of practical experience, both in school and in business. These books grip the attention and reach the intellect, and compel the understanding. There is no waste of time. The right thing is learned speedily. There is no wrong thing to be unlearned.

Our books have stood the severest tests for many years, in the largest and most pro- gressive schools. The schools are progressive because the books are progressive, being re- vised frequently to keep them up to date.

Catalogue and price list free. Get that and then select some of our books for examin- ation. They have been published for your special benefit, but you must make the next move in order to receive that benefit. Can you afford to neglect this opportunity, and go on using books that are barely "good enough" to get along with? Nothing but the best is good enough now.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue CLEVELAND, OHIO

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By the Editor befor

HIGGIN8'

ETERNALINK - ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (2 oz. bottle by mail 20c.) The Engrossing Ink is for special writing, engrossing, etc., (2 oz. bottle by mail 30c.) These inks write black from the pen point and stay black forever; proof to age, air, sunshine, chemicals and

fire.

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GHAS. M. HIGGINS & CO.. Mfr.

271 NINTH ST. BROOKLYN, N.Y.

Best Quality at Lowest Prices

Catalog and full-sized samples sent on request.

ART ENGROSSING

Instruction in Designing-, Engrossing

and Illuminating, Drawing

and Painting.

3E2« HOWARD & BROWN ass

Rockland, Maine

WRITE A BETTER

SIGNATURE

The American Penman

The Leading Magazine Devoted to Commercial Education and Pen- manship. Beautifully Illustrated.

Contains graded lessons in husi- riting, engrossing, ornamental ; and text lettering; Articles jsiness English, Commercial Accounting, Natural Laws of ss, School News, Personal Educational Business News.

Suhscription Price, $1 per Year.

Sample Copy, lCc.

Club Rates Given on Application,

Beautiful Oxidi2ed Silver Watch Fob given Free with single sub- scriptions at $1.00 per year.'

The American Penman 30Jtrio1a"

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

tter-

iow you how in 12 dif- ?nt styles of your sig- ure (on cards) written my finest hand. You I be delighted and there

0 doubt that you will

1 one style that you will sh to adopt. The charge

small, 25c. Wrap a arter in a piece of paper d enclose with your or-

Wil

of my capitals

OildiE

A. P. MEUB,

Expert Penman

High School, Pasadena, Cal.

Practical Compendiui

n of Commercial Pen Let

and Designs." (191M

ecially g. aded and arra

Dged for School use.) A a

plete instructor in the use nt I he Marking, Shading. Flam, Special, Border and Shadow Lettering Pens. Contains 100 pages T1-; \ 10W, illustrating 1-1S plates of Commercial Fen Alphabets, D signs. Show < 'ard Layouts, Corners, Borders, Scroll Designs, etc., with complete instructions for each This book has a beautiful front cover page printed in three colors and Gold. We guarantee this book to be exactlv as represented or money back. Prtpaid, $1.00. Coinp etc catalog of Lettering Supplies

Esterbrook Pens

The biggest business unit in America, the U. S. Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 1'2 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

5 0-70 Cooper Street Camden,

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Gillott's Pens

The Most PerEect of Pens

^CILLOTTS

PRINCIPALITY PEN, NO. 1

VICTORIA PEN, NO. 303 DOUBLE ELASTIC PEN, No. 604 E. F.

Gillott s Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

MONK

REPRODUCED FROM

PENMANSHIP*™ ^HGR^SEDCOPJfcf

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DESIGNERS - 1LLVSTRHTORS

ENGRHVERS

(olumbus, Ohio

BOOKS ON FORGERY

When forgery is suspected in a sig- nature or document, lawyers and others interested usually seek the per- son in the community who has a repu- tation as a skillful penman or as a teacher of penmanship to pass judg- ment on the writing. This is why tt pays penmen and commercial teachers to prepare themselves to give evidence in court on disputed hand writing. Many have missed profitable work by not being prepared. The leading ex- perts in this work command from $50 to $100 a day for their services.

The books listed herewith are the best to be had on the subject. They cover the ground very thoroughly, and persons adapted to this work can soon get properly started in it with the aid of these volumes.

"FORTY CENTURIES OF INK FOR THE HANDWRITING EX- PERT," by David N. Carvalho. The author is one of the best known hand-

\riti

xperts

mg

and to give many of the

called

ned documents

the courts in

forgery cases

tried in this country. It is stated that he possesses a greater knowledge of inks than any other person, and for that reason is best equipped to in- struct others on the subject. This book should be found in the library of every handwriting expert. Price, postpaid $3.50

"HAGAN'S DISPUTED HAND- WRITING." A very valuable work for all interested in forgery. A work that no handwriting expert would be willing to part with once it is in his possession. Price, postpaid $3.50

"COURTNEY METHOD OF DE- TECTING FORGERY AND RAISED CHECKS," by F. B. Courtney. This book presents a very ingenious method which the author has employed very successfully in his practice in the courts as a handwriting expert. His description of the method is intensely interesting. The book is invaluable to the expert and it is also well adapted to the use of the layman. Price, postpaid $1.50

" DISPUTED HANDWRITING," by Jerome B. Lavay, 304 pages, illus-

trated. A comprehensive, interesting, instructive work upon the subject of forgery and its various problems. The subject of Signatures is first presented, then Check forging and raising. Bank problems and dangers with forgeries, age of writing, thumb prints, ink, and paper are all discussed and explained. Handwriting experts as witnesses, and forgery as a profession are presented tersely and well. The book as a whole represents a collection of material from expert sources that makes its own best appeal. Any one interested in the subject will find it filled with thrilling accounts of famous forgeries, trials, convictions, etc. How to pre- vent forgery in writing checks is well presented. A very large collection of

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ailed

upon to

give

testimony

n court

as a

tandwrit-

in

g expert to

prove a do

cument or sig-

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to

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study of

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P

, postpa

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$3.00

ZANER & BLOSER CO., Penmanship Specialists, Columbus, Ohio

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We Have Large Stocks of Books for Immediate Supply

How Long We Will be Able to Keep Our Stock Full We Cannot Tell

Our sales doubled last year and again up to this date this year. It is just swapping dollars these days for the publisher, but it should be of interest to our customers to know that we are trying to look out for their interests.

Order Your Books Well in Advance

We have repeated this many times in our advertising because we realize that otherwise sore disappointments in securing texts are pretty sure to follow.

We are not taking the space to name our titles or say anything about our books. There is really no use. Rowe texts are used everywhere, are known of by everybody, are great- ly preferred by most teachers, and besides we are willing to let our business travel along the easy ways, taking good care of the present users of our texts until the war is over. When that occurs, there will be time enough for expansion.

At this particular time our main interest is in the kind of training students will receive at the hands of teachers, whether they use our books or others. For that reason we are endeavoring to co-operate in every. way as much a? possible in this time, of great need for such co-operation, in the great work of training young people to meet the press- ing demands that are upon us.

Under the Circumstances

I am sure we will be pardoned in stating that our terms of credit must be strictly adhered to for reasons we have plainly stated. Schools are prosperous. We are not. For the first time in the history of our business we are heavy borrowers in bank for money we have invested in paper stocks, some of which will not be used until 1920. This is for the protection of our customers. An unpaid bill represents just so much money for which we are paying interest, and to which we are entitled the moment it is due. Now is the time to exercise the Golden Rule.

143 Second Street j / - Ha'lem Square

San Francisco, Cal. //its r~i. /Ws./T^oucrzS&o. Baltimore, Md.

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Learn to Save the Minutes

and the Hours will take care of themselves

Students of typewriting can be taught to save the minutes and the hours if they are taught the skilled use of the

SELF STARTING

Remington Typewriter

Students who are instructed on this machine learn how to save nearly a minute in the typing of every letter of average length. When these saved minutes are multiplied in every day's work they expand into hours, days and weeks.

Saving is the great national problem today food saving, labor saving, time saving. The Self Starting Remington makes every typist a more efficient time saver and hence a more efficient wage earner.

Remington Typewriter Company

(INCORPORATED)

374 BROADWAY NEW YORK, N. Y.

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Step-by -Step Guide

From Pitmsnic to

Challenge Shorthand

1st Step. Upward L and 1-tick.

2nd Step. Upward Sh and Sh-tick.

3rd Step. Upward R and vowel-tick.

4th Step. Right-oblique Way and regular R- and

L-hooks. 5th Step. Right-oblique Chay, Jay, Pee, Bee, Ef,

Vee.

Each step leaves the Pitman expert in posses- sion of a completed shorthand system, without any ragged edges.

Step-by-Step Guide, nine cents, stamps.

Challenge Shorthand Manual, $1.25; to schools and teachers, 90 cents.

CHALLENGE SHORTHAND

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\ PTBL VDHY PTCH BDJ B S SH W Z ZH } _Three Down-direct iona: Pitman Danger l.n

TH W DH CH J T P D B 8 P 2 V

Two Down-Din

Challenge Safety Appliance*- _

SH H T" hKmB K C N "ScJ Chnllenie X 'itman and Challenge in Common (

erticala also In common, though the Ohallengo

Copyright 1918, by

M. SCOUGALE. Weatherf— L Texas

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F.H. BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

SOME PERTINENT QUESTIONS

DO you expect your pupils to be no more than mutts— only to be able to calculate such prob- lems as the cost of three pecks of potatoes when the price of a bushel is given? Or do you have greater expectations for them and would you give them greater possibilities and greater aspirations? Do you wish them to know first about the problems that men of affairs have to solve and then how to solve them? If you would expect more of them than they have been doing: wouldn't they probably do more for you and themselves?

Pupils will them- vinced thatwhat ing from .... quires them to do the time and ex-

Smith's Arithmetic of Business

selves be con- they are learn - and what it re- are well worth pense they are

devoting to its study. It will even be profitable for most business persons in your community to take with you, either day or evening, the course in practical business affairs and in business calculations that is provided in this unusual book.

The results of this course will be apparent, numerous and positive: Better informed persons, better satisfied pupils, a better school, a better reputation for its graduates, a longer average enrollment and finally a better financial return at the end of the year.

623 S. Wabash Ave. CHICAGO

LYONS & CARNAHAN

131 East 23d Street NEW YORK

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Ellis Rapid Calculation

SPEED TESTS— CERTIFICATES OF

PROFICIENCY— TEACHER'S RECORD BOOK— COMPLETE KEY

Short Methods

Speed

Drills

SEND FOR SAMPLE COPY

We like to answer questions and offer suggestions concern- ing commercial books and commercial courses. Write us.

ELLIS PUBLISHING

Battle Creek, Mici

company

The Newest Idea in Typewriting- Kinaesthetic Method

AS DEVELOPED IN

The Model Typewriting Instructor

By CARL LEWIS ALTMAIER, Professor Secretarial Studies, Drexel Institute, Philadelphia

"What is Kinaestheiic Method?"

It is a method based upon the psychology and phys- iology which underlie typewriting.

It is a Method which dev'elopes and fixes the mental and muscular co-ordinations necessary in "Touch Typewriting. "

The Method and Exercises of the book lead in the most scientific and direct way to

Touch Writing

Accuracy

Knowledge of Machine

Knowledge of Forms

Style

Speed

The Method and Exercises have been thoroughly tried out. The book is absolutely free from superflu- ous matter, and is the result of years of experience.

The use of the book is a delight to both teacher and pupil.

Sample Copy to Schools. 75c. Pri for books in quantity furnished t

is and discoui I application.

PARK PUBLISHING COMPANY,

5609 Pine Street PHILADELPHIA, PA.

Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

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Alii

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THE pressure of demand today is for an intensive steno- graphic training that yields maximum results in the min- imum time. The wise school man knows that the quality of the entire stenographic course must not be sacrificed to meet present day abnormal demand -that high quality must be main- tained at all costs.

With Gregg Shorthand, Rational Typewriting, and Office Training- allies that co-operate in making the shorthand course complete-both speeding up in production and maintainance of quality can be secured.

Gregg Shorthand Manual

Gregg Shorthand is taught exclusively in 75 per cent of the high schools of the country teaching shorthand, and is taught in more than 85 per cent ot the private business schools. It is easy to learn, to write, and to read, in combined speed and legibility it out-distances all other systems. The text-book 01 the system is organized on a plan which makes it possible •t^TY-i c?mblne uth(?or-v with practice. Students thus develop writing ability along with theory. 176 pages, illustrated, $1.50.

Rational Typewriting

is more widely used than any other text-book on the subject. It carries the student along the line of the least resistance. Mastery of the finger board technique is acquired quickly and thoroughly through scientific finger exercises Accuracy, speed and correct form are developed through tested studies. Rational Typewriting is the only typewriting text that cultivates the student s initiative and constructive ability. It is printed in three editions: r

^uesrne,e,d^hdnoL0n:,in extended coH«e designed for the use of hi h h , Adapted for us^„ hnth^h h"d, '" ^row-n C'"th' '"""• Sin«le Keyboard Edition: green cloth SI (in M J f ^°'S and Pr.'v.at<= business schools. 104 pages bound in ■I ? j ? ' *'-.00- . Medal of Honor Edition: A short, intensive course admiral.lv fn /reey clot^KTent! y SpeCia,iMd business sch°°'s and <=™ning schools. 9o pages bound

Office Training for Stenographers

introduces the student to practical business problems, and puts the finish- ing touches on his stenographic course. It covers the office activities and information that the business man has in mind when he asks for an experienced stenographer. Designed for introduction in the advanced department, it co-ordinates perfectly with the advanced shorthand and typewriting work. An exercise book providing blanks, letterheads bill- heads, checks, and various other business papers accompanies it

Our series of books designed for the complete steno- graphic course is used in thousands of schools, with a resulting increase in general efficiency.

Let us give you more complete information about in- -sss^i troducing the complete series.

THE GREGG PUBLISHING COMPANY

NCW Y°rk Chicago San Francisco

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Reasons for Learning

ISAAC PITMAN'S

SHORTHAND

Because its basis is scientific. After over eighty years of improvement, no really new basic principle has been discov- ered Any new would-be geometric systems are obliged to borrow its basis in order to present anything like a practical method of shorthand writing.

nplicity of

Because its consonants and vowels are separate and dis from each other. This frees the mind from hesitatioi wri'ing the outline which is the very structure and fr work of the word.

its words

are written

in different positions to

litted vow

Is. This does

away with the necessity

vowels e>

cept in rare ir

stances. Position writing

tomatic in

a short time.

Because about twelve per cent, of its outlines are shaded. Eyesight is a very important matter for the stenographer, and shading relieves the eyes of the writer as well as the reader. Moreover, as shading comes on the downward stroke, it is as natural as going down hill. The monotony of light-line shorthand causes a great strain on the nerves of the eye.

Because it saves 100 per cent., to say the least, in writing material. It is compact and beautiful in appearance, and can be written in small compass.

Because it is a proven winner. "Nothing suc- ceeds like success." Its success is universal. It has been used in Congress the Senate and House of Representatives for fifty years, and is still there for good reasons. It has been found equal to all demands made upon it, as regards speed and accuracy in the most exacting technical cases. It has also been victorious in international and other contests. Miss Wood carried the Adams Cup for three years. Mr. Behrin won the Inter- national Cup three years in succession. These two are the champions of the world, and they consider their success due to their use of the Isaac Pitman system.

Because it improves with the times. In each decade since ction. either in the legibility.

it presents a basis for a universal system. It has ;ilr._ ;i , y practically rtceived universal recognition, having been adapted to almost all modern languages.

Send for a copy of "Analytical Comparison" and

Particulars of a Free Correspondence

Course for Teachers

ISAAC PITMAN & SONS

2 West Forty-Fifth Street NEW YORK

Publishers of "Course in Isaac Pitman Shorthand," $150; "Practical Course in Touch Typewriting," 85c; "Style Book oi l. .siiiess English," $1.UU; adopted by the New York Board of Education.

JUST PUBLISHED

Pitman's Shorthand Rapid Course

A Complete Business Course in TWENTY Short Lessons

The object of this book is to provide a simple and rapid course of instruction for those persons who wish to acquire the ability to write shorthand within a very short period and mainly for business purposes.

The principles are introduced in an entirely new order and with certain groupings that have never previously been adopted. The learner is enabled to write separate words in the first lesson, and he is introduced to sentence writing in the third.

The whole of the explanatory matter, with the essential exercises illustrating this is contained in 98 pages. There is, however, an appendix with a generous supply of additional reading matter and writing exercises.

Position writing is introduced with the first les- son, the halving principle in the fourth lesson, and Phraseography with the diphthongs.

What Teachers Say

"I wish to tell you what a splendid book I have found Pitman's 'Shorthand Rapid Course.' It is the best text that I have yet seen in Pitmanic shorthand. I have much pleasure to r por' 'bat my r sui s in on- term are better than I usually attain with the 'Course* in two terms. I think the word building principle so completely ua^-d in this textbook maki~-s the study from it very simple- The omission of exceptional words and the carefully selected vocabulary makes it the proper work to use where the time is limited." Charles L, Frank. Teacher of Isaac Pitman Shorthand, New York Univer- sity, and Washington Irving High School. New York.

"It gives me great pi of shorthand at the Summer S< of New York, after using th pressed to me their warm ad their sentiments as well

to inform you that the teachers

?ssion of the College of the City

•Rapid Course,' have all ex-

iration of the book. I voice

I tell you that we

found the book a most helpful one for both the student and the teacher. The wealth of exercise material in shorthand and in longhand proved of inestimable value. The wonder- fully compact form in which the theory is stated in the text served as a great aid in a rapid presentation of the subject and left sufficient time for a thorough review of the principles. From every standpoint we all feel that the 'Rapid Course' is unquestionably the best text that has yet been presented. I may add further that it is my intention to use that book exclusively from now on in all of the work to be given in the Extension Department, in the Evening Session and in the Summer Session at the College of the City of New York "— Arthur M. Sugarman. Teacher of Isaac Pitman Shorthand, College of the Citu of New York, and Julia Richman High School, New York.

Cloth, gilt lettering, 198 pages, $1.50

Teachers' Examination Copy, postpaid, $1.00

Mention School

ISAAC PITMAN & SONS

2 West Forty-Fifth Street NEW YORK

Publishers of "Isaac Pitman's Spanish Shorthand," $130; "Isaac Pitman's French Shorthand," 50c; "Isaac Pitman's German Shorthand," 60c; "Isaac Pitman's Italian Shorthand," 6 ic "Isaac Pitman's Latin Shorthand," $1.00.

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VOLUME XXIV

COLUMBUS, OHIO, NOVEMBER, 1918

NUMBER III

The BUSINESS EDUCATOR

Entered at Columbus, O., Post Office as 2nd Class Matter

C. P. Zaner, ----- Editor E. W. Bloser, - - Business Manager Zaner & Bloser, Publishers and Owners

Published monthly (except July and August) 118 N. High St., Columbus, O., as follows: Teachers' Professional Edition, $1.00 a year. Students' Penmanship Edition, 75 cents a yeai (Foreign subscriptions 20 cents extra; Canad ian subscriptions 10 cents extra).

uld be made by Money Orde by currency at sender's risk

Remittances shi or Bank Draft, oi Stamps accepted.

Two Editions. The Teachers' Profes*'rtT,at Edition contains 40 pages, 8 pages of which are de/oted to Accounting, Finance, Mathe matics, English, Law, Typewriting, Advertis- ing, Conventions, etc., and Departments spec ially suited to the needs of teachers, principals and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted tu commer cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship, Engrossing, Pen Art, and Lesson features ot the Professional Edition.

The Business Educator is devoted to the pro gressive and practical interests of Business Education and Penmanship. It purposes to inspire and instruct both pupil and teacher. and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

Change of Address. If you change your ad- dress, 1 e sure to notify us promptly (in ad- vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription all right. If vou do not receive your journal by the 10th of each month, please notify us.

Advertising Rates furnished upon applica tion. Tub Business Educator is purchased and read by the most intelligent and well to do

and penmanship in the United States, Canada, England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also amoiif,' principals of commercial depart- ments of High and Normal Schools and Col- leges, as well as among office workers, home students, etc.

Rates to Teachers, Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

INTRODUCTION

Never in human history was there so great need for legible writing as now. Thousands of men are scrawling messages which an equal number of women can scarce decipher. Other thousands of men in camp and trench are laboriously striving to acquire the gentle art of writing that they may re-establish communication with their homes; while still other thousands must needs invoke the aid of friends to write the messages which they the^n- selves cannot write. Still further, more than five millions of our own people are unable to write and so miss the joy that comes from being able to put one's thoughts and sentiments down on paper. In view of these things, it is altogether fitting that special emphasis should be put upon the subject of writing and, to this end, this Manual is issued in the hope that it may stimulate teachers and pupils alike to greater zeal in this matter that all the boys and girls of our land may come to know that legible writing is really a fine art.

F. B. PEARSON, Superintendent of Public Instruction.

The above is a fitting introduction to "Manual of Fundamentals in the Teaching of Handwriting in the Public Schools," by Tom Sawyier, published by Department of Public Instruction, State of Ohio. It is also a tribute to good writing and an inspiration to achievement.

"Sail on! Sail on!" thou "Ship of State.' "scrap" the sword. By Tom Sawyier.

"To the end that no boy or girl shall have less opportunity for education because of the war and that the nation may be strength- ened as it can only be through the right education of all its people".

-PRESIDENT WILSON.

Developmental Practice

IN -

Rapid Movement Writing

By

Columbus, Ohio

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ESSENTIALS IN LETTER FORMATION

Form and movement should be correlated from the outset. Form should not be emphasized to the obstruc- tion of freedom in movement, and on the other hand, movement and speed should not be excessive, as quality deteriorates in proportion to the degree of over-emphasis placed upon producibility.

Legibility is of first importance in letter formation, and concerns the fundamental details such as the turns, angles, retraces, loops, initial and terminal strokes. The location and number of turns and angles in small "m," for instance, effects its characteristic identity more than its size, slope or spacing. Good writing should be plain, simple and easy to read.

Uniformity in such generalities as size, slant and spacing is an essential factor in letter, word and sentence formation. Regularity in these elements make for facility in production and effects and sightliness and reading- qualities in the handwritten product.

Minimum or short letters should be similar in size; loop letters should be the same in slope; spacing between letters should appear regular; capital letters and upper loops should be uniform in height; straight down strokes, retraces and loops should be on the main slant.

Gracefulness in formation or attractive legibility rather than accuracy or precision is, therefore, the modern ideal or standard of attainment.

Development of B. Exercise 1 is a good preliminary motion drill. Go from the straight slanting line move- ment to the reverse compact oval without hesitation or pen lifting. Keep a good position. Write with freedom and confidence.

Exercise 2 has closer relationship to capital B. Think direction of motion. Count 8 for the "push and pull" and (> for the reverse oval. Pause before making the "boat" finish. Learn to adapt the oval to the form evolved. Do not lift the. pen throughout the drill.

Exercise 3. Starts and ends like B. Retrace the stem stroke 6 times and change to the "figure :i tracer" and end with a horizontal curve. Count: start-l-2-o-4-o-li-circle-circle-l-2-circle-circle-l1:.', swing. I'se your head or you'll lose your head. Exercises should develop mental alertness and agility.

Exercise 4. A rather fantastic evolution but nevertheless skill producing in this connection. Keep the com- pact oval attachment perpendicular in its relation to the stem stroke.

Exercise 5. Count: start-l-'.'-:!-4-S-6-circle-circle-swing. Keep both ovals on same slant as the retraced portion of exercise. Think circular action in making the ovals.

Exercise 6. The starting stroke should be one-half the height of B. Make the straight-line retrace quite near the top before going to the oval action and finishing B. Suggestive count: start-down-l-2-:i-4-B-swing.

Exercise 7. Study proportions. Trace the B with dry pen. Count: curve-pull-roll-roll, swing, or start-1-2-3, curve. Cultivate a light, free, smooth, elastic action. Ma'<e between ?."> and 40 B's in a minute.

Exercises 8 and 9. Attach capital B to the lower turn and then the upper turn exercises for practice in connec- tion. Count: a-1-2-3, glide-1-2-3, etc. Make the beat come on down strokes.

Exercises 10 and 11 are similar to Nos. 8 and 9. Connecting a group of small o's to B is interesting and gain- ful. Make the I as high as B in Exercise 11. Put as much strength of movement as possible in your writing ai tion

Be a winner is a good sentence and a good suggestion. Study size, slant, spacing and formation. Practice B's in groups of three without raising pen. Pause slightly before making connection glide between letters.

Development of v. Exercise 1. Make turn and top and bottom the same in size. Invert your work to deter- mine error in curve or slant. Exercise should appear the same when inverted. Retrace each form (i times. Count: 1-2-3 or curve, swing.

Exercise 2. Count for up and then for down strokes. Watch angle of paper and adjustment of the writing machine. See that it runs smoothly.

Exercise 3. This is a new drill for v. Make a curve at top and base and immediately go into an oval retrace, with a finish like small o. Exercise may be reduced one-half in later practice. Pause momentarily before swinging a horizontal curve to the right.

Exercise 4. End the m-like drill with a slight pause and finish like v. Count: 1-2-3-4-5-6-7-8-v, finish. Prac- tice frequently. '

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Exercise 5. The v-tracer. Draw the letter off slowly the first time to get proportions. Study formation. Retrace the character 6 times, increasing rate of speed as power is developed. Pause slightly before finishing. ■Reduce one-half in later practice, and finally make them singly about one-fourth space tall. Count on up strokes: 1-2, finish; or on down stroke as follows: a-1, swing or v-finish.

Exercises 6 and 7. Count: a-v, a-l-2-3-4-5-6-7-v, swinj. Begin and end the upper and lower turn drills with small v. Be sure to curve the v on top to avoid resembling an open o.

Exercises 8, 9 and 10. Practice easy letter in combination with small v. Observe space relationships, uniform slanl and height. Use a forceful arm movement on initial, connective and final stroke.

Practice faithfully all the words given in the copy. These are good application words. Study spacing. See how gracefully and forcefully you can drive the pen. Watch position.

Development of r. Exercise 1. Count: curve-l-2-3-4-5-6-dot-swing.

Exercise 2. Same count as for No. 1. Gradually reduce to one-half in the four steps.

Exercises 3 and 4 are good to develop lateral action. This style of r begins like n, therefore. Xo. 3 is well adapted here. Write both drills rapidly. Pause slightly at the blind loop or dot at top of r.

Exercises 5, 6, 7 and 8 are excellent combinations. Practice them faithfully. This style of letter joins read- ily with letters of high finish like o and w. This style is frequently used as a final r as in Mr. Finish of r is similar to o, w, v and b. Care must be exercised that this construction of letter does not resemble v, o or an x or even d when made rapidly. Be careful in retracing. D :> not proceed rightward until the dot has been made.

Exercise 9. Join letters in groups of four. Space down strokes regularly and rhythmically. The dot should not be extended much above the upper-turn portion of the letter.

The words error, runner, order will prove good application material.

The abbreviations Mr. and Dr. afford practice in both capital and small letter movements as well as in a practical connection of letters.

Feet, body, arms, hand, pen and paper all need attention and adjustment from time to time. Are you sure your position is both healthful and efficient?

Development of R. Exercise 1 is a combination of the stem-tracer and the reverse oval. Count: curve-1-2-3- 4-5-6-around-l-2-3-4-5-6. Think the change of motion, before transition. Do not lift pen or pause in the movement. Watch slant, spacing, size.

Exercise 2. Retrace the straight line movement 6 times and complete the capital R. making the oval portion as nearly round as possible. Count: curve-l-2-3-4-5-6-oval-finish. Pull the finishing curve downward toward the elbow. Keep a good position, and "an eye" on spacing, slope and -ize. Compare your practice with copy fre- quently.

Exercise 3. Count: curve-pull-l-2-3-4-5-6-finish. Make the retraced oval close to the stem of R. Keep the top as rounding as possible. Are you sure about position? Never practice without directing attention to this essential to progress in writing. Practice line after line of these drills

Exercise 4. Alternate the straight-line adaptation and the single R, line after line. Keep down stroke of simi- lar slope. Study spacing and arrangement. Count for drill and letter: curve-l-2-3-4-5-6-swing, curve-down-oval- swing, and repeat across the line. Bring retrace quite near the top before making the circular attachment in capital R, Make the final stroke about perpendicular to the base line.

Exercise 5. Start R the same as capital P or B. St idy proportions carefully. Can you draw a good picture of R? Form knowledge is all important. One must know formation before reproduction is successful. Do your best at all times.

Exercise 6. Follow the R with the i-like or lower turn exercise and the m-like or upper-turn exercise. Alter- nate the two exercises across the page. Keep turns rounding and angles sharp. Glide freely.

Exercise 7. Word application now follows. Some of the easy short letters appear in the words. Write easily and smoothly.

Exercise 8. These letters have similar beginnings. Study closely; practice faithfully and intelligently. Watch size, then spacing, then slant.

Exercise 9. An excellent signature-like combination. Emphasize straight downward motions. Practice at least a page of this exercise. Spacing between small letters should be wider than in letters. Finish carefully.

Exercise 10. Join three R's to the count: curve-one-oval-swing-two-oval-swing-three-oval-swing. Be free and graceful. Shift the paper with the left hand to accommodate mechanics of motion.

Development of w. Exercise 1. Be free, yet forceful in movement. Count: curve-1-2-3-4-5-6 l-:.'-3-4-5-(i- finish. Keep slant and spacing uniform.

Exercise 2 is a reduction and extension of No. 1. Keep the little finger gliding easily from left to right. Make full curves at base line and distinct angles at the top.

Exercise 3. Count: 1-2-3, 1-2-3-4-5-6-7-finish. Fill in the open space beneath with the under-turn drill with w termination. Watch alignment, slant, spacing. Count on up strokes in the large form and on the down strokes in the attachment.

Exercise 4 is similar to Xo. :.' with the oval attachment in place of the straight-line movement. Practice these drills frequently.

Exercise 5. Count: curve-1-2-3-4 1-:.', finish, 1-2-3. 1-:.'-:;. etc., for the single letters. Down strokes are to re- ceive the count value.

Exercise 6. Count: 1-2-3-4 1-2-3, swing, 1-2-3, swing, etc. Place the emphasis on upward movement in this drill for variation. Think clearly, sit correctly, practice faithfully.

Exercise 7. Pause slightly at the little dot or finish of each w before joining letters. Spaces should be wide between letters.

Exercise 8 is a good one. Finish of w and o are similar. Every little letter has a movement all its own. Get the habit of pausing a trifle before the finish of w. Practice line after line of these and similar drills like wiwi. wuwu, wewe, etc.

Carefully practice w in short words like we, win, and others. Study copy. Criticise your slant and spacing. Short or minimum letters must be pleasingly uniform in height and size. Fill a half page or more of each word. Aim tn improve your penmanship now.

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Variations in Movement Practice. Exercises 1 and 2 are similar except in beginning strokes start No. 1 like i and No. 2 like n. Emphasize the up motions in Xo. laid the down motions in No. 2.

Exercises 3 and 4. Arrows indicate direction of movement. Keep ovals uniform in size and alignment. Prac- tice at rate of 275-300 a minute. Keep a good position and write freely.

Exerciseh 5 and 6 are similar to Nos. 1 and 2. Alternate the straight line and the oval. Watch slant. Be alert.

Exercises 7 and 8 give emphasis to the up and down strokes as indicated. Turns at bottom should be rounding, angles at top angular. Keep spacing equal between down strokes.

Exercises 9 and 10. The m-like drill emphasizes both up and down strokes. Learn to transfer thought to either directions of strokes at will and with ease.

Exercises 11, 12, 13 and 14 are excellent to develop lateral activity in small letter formation. Practice these movements frequently. Study copy closely, compare and criticise.

Exercise 15. Be careful to loop the "e" and dot i. Watch spacing in u and the finish of w. Make rounding tops to n and m. Begin all letters freely and end them carefully.

Practice letters in groups of four as suggested here. Turn the paper so that ruling is parallel to the forearm. Write the letters in the spaces or on the lines. These exercises are good for spacing and lateral gliding activity.

Developmen of N. Exercise 1. First, study the direction and plan of motion. Fix in mind the movement of the pen before and after touching the paper. See small arrow. Retrace tiny loop 4 times and make six inverted loops the size of small e. Count: 1-2-3-4-1-2-3-4-5-6-stop. Fill in the open space with a similar motion as indicated in the copy.

Exercise 2. Start the motion before touching pen to paper. Keep the small loop away from the first down stroke; curve the top much. Spacing between down strokes should be narrow. Slant should be regular. Count: loop-1-2-3-4-3-6-7-8 at the rate of about 18 drills in a minute. Keep a good position.

Exercise 3. Make the loop and the three form without lifting pen or pausing. Count: loop-1-2-1-2-1-2. Hold pen lightly. Move fast.

Exercise 4. Count: Ioop-l-2-3-4-5-6-swing, loop-1-2. Begin and end like X. Alternate exercise and capital X across the page line after line.

Exercise 5 is to develop the initial movement in N. Retrace loop from 4-ii times and complete the X; write a single letter and repeat. Count: 1-2-3-4-5-6-N-swing, 1-2-3. Spacing, slope and size sho'uld be uniform. Arrange your practice systematically.

Exercises 6 and 7. Make X's at the rate of one a second. Study proportions and both styles of finish. Keep the second part only a little lower than the first part. Spacing should be rather narrow between down strokes. Style in Xo. 7 is very practical as it permits connection with letters in word formation without pen lifting. No. 6 is a favorite with many well known penmen.

Exercise 8 is a good one for application of movement. Watch spacing in and between letters. Finish each drill gracefully, freely, quickly.

Exercises 9 and 10 are suggestive name-like movement drills. Practice each one many times. Sit healthfully and efficiently. Use a rapid arm movement. Get the habit. "Study, study, study" is as important as "practice, practice, practice."

Development of e. Exercise 1. Count: curve-1-2-3, etc.. to 10, and repeat and say swing for the finishing curve without pause in the motion. Uniform slant, good quality of line and quick stroke are the aims.

Exercises 2 and 4 go gradually from the straight-line and compact oval drills to the e formation. Keep your balance wheel from wabbling. Develop high speed in the pen motoring.

Exercise 3. Keep "direct" retraced oval narrow. End with a graceful swing.

Exercise 5. Curve the up stroke and keep the down stroke straight and slanting. Draw the enlarged tracer to get proportions and then retrace about 6 times. Count: up-loop-up: or 1-2-3. Finish the height of the loop.

Exercises 6 and 7 are good to cultivate ease. Make eight full, open-looped, even-sized and spaced letters fol- lowing the oval and straight line attachments. Develop power for speed. Crank up the writing motor, but don't do reckless driving. _ _ ...

Exercises 8 and 9 are designed to overcome tendency to produce similarity in e and i when speed is applied. Dot i carefully. Finish each group with a small upward swinging motion.

Exercise 10. Alternate formation of e and i. Make a distinct difference between loop and angle. Always loop your e's. Begin each letter freely and end it freely, but carefully.

Write fluently the application words presented in cooy. Loop the e's, close the a and s in "ease." Cross t and dot i with care in "tie." Watch finish of v and b and shoulder of r.

Development of Numbers 2, 3, 5 ,8, 0. Exercise 1. Start 2 with a dot, swing around and down to the base line much like the start of capital H or N, then go slightly upward toward the right. Form an angle and not a loop at the base of 2. For the exercise count: dot-l-2-3-4-5-6-t\vo. Practice line after line of these figure exercises.

Exercises 2 and 3. Count: dot-l-2-3-4-5-6-three, 1-2-3, 1-2-3 for Xo. 2. Curve bottom of 3 horizontally and swing outward toward the left. Start 3 with a dot. For Xo. 3 count: dot-l-2-3-4-5-swing, 1-2-3, 1-2-3. Make the oval horizontal.

Exercise 4. Start like 1 and change to the horizontal retraced oval, then lift pen and "cap" or finish the 5. Count: down-1-2-3-4-5-6, glide. Count: 1-2, 3 or 1-2-3 far number 5. Watch slant, size, and spacing.

Exercise 5. Retrace the oval 4 times, lift the pen and produce four ciphers closed at the top with sides curving equallv. Be quick, be plain, be neat. Uniformity of spacing, slop and size is essential.

Exercise 6. See direction of motion as shown by arrows. Start 8 as in printing an italic s. Join m to 8_ to the count: dot-eight-1-2-3, or 1-2-1-2-3. Count. 1-2 for the 8 one for the dot and two for the loop and finish. Always close 8 and finish with straight upward stroke.

Exercises 7 and 8 should he practiced frequently. Nx 8 assists in making the straight upward finish. Start at the bottom of pull and pull drill, and think of an 8 in ending.

Exercise 9. Repeat the numbers 2, 3, 5, 0, 8 across t'le page. Write them plainly, freely, quickly. Keep the figures under each other in writing them line by line. Place a row between the lines in the middle of each space. Be systematic!

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Contributions in

Business and Social Writing

G. D. GRISET

Evanston, Illinois, Township High School

A Good Handwriting Means a Well Trained Hand, and that is the Key to Efficiency.

LESSON No. 8

It is but natural for one to take the road of least resistance. For this reason, the average penmanship student spends most 01 his practice period (if left to himself) on the letters or words that are easiest for him, little dream- ing that the way to improve fastest is the road of strenuous endeavor. If you wish to become a skillful penman, drop the easy things that you can already execute, and g3 after the hard combinations that you do but poorly.

This lesson is to deal with words, as did the last lesson, but differing from the last lesson in this respect, that each word begins with a capital. Where advisable the capital is joined to the letter that follows. Some capitals the W, O, D. P. and V, are left unjoined: because joining them would necessitate a rather awkward and difficult stroke.

Write at least four copies of each plate before taking up the one that follows.

Don't forget to try pen lifting.

Speed up on your work as it becomes familiar, but don't write faster than you can with perfect control.

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There is but one way to become a good penman study and work.

If you smoke cigarettes, drink booze, or prowl around half the night, don't expect to turn out good work. It takes a clear brain to think clearly, and a steady nerve to make a steady line.

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3y Margaret Ryan, pupil. Goldey College, Wilmington, Del.

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EDITOR'S PAGE

PENMANSHIP EDITION

Our Policy: Better Writing Through Improved Teaching and Methods. Form with Freedom from the Start

OPPORTUNITY

( (pportunity never rapped so vig- orously at the business college door as today. No class of schools or in- stitutions or lines of business is do- ing more to serve and to win the war than business schools. They are training girls and young and middle- aged women to attend to office busi- :h ss, (bus releasing men for service over seas and in factories and for the various necessary things directly and indirectly connected with war.

Agriculture, manufacture and trans portation are the three chief divisions of human activity during times of peace, but now war well-nigh over- shadows them all by taxing them all to their utmost. But there is one other which links them all together and makes them all effective, and that is commonly called "business."

Business is the science of account- ing for the values of the products and services, and connecting human activ- ity. It is in training young people into the customs and technic of busi- ness that business schools perform their valuable service. For without

e in handling products and

men, little could be accomplished. And in this training for business, as well as in training women for busi- ness, both as careers and as an emer- gency measure, the business school is not only the pioneer institution, but the most efficient as well.

It was the business school, not the college, that promoted shorthand and typewriting and business English. Bookkeeping is not the major work of the business schools, but Arith- metic, the kind the world needs to make its business transactions; En- glish, the kind the world uses when it wishes to say much in few words; and handwriting that promotes and records thought, are the things that are taught and emphasized and that make accountancy and stenography valuable.

The business college has won a fine victory, but it can win a larger one by doing better service than ever

before. At the present time this is hard to do because of scarcity of teachers and immaturity of pupils, and a demand for office helpers too strong to allow pupils to remain in school long enough to qualify as thor- oughly as they should. But that is but one of the ill effects of war. For- tunate that even war has advantages e. tough to counterbalance the ills to which it subjects the world.

While we win the war for a larger freedom, we are also winning in sim- pler living, siucerer service, and in a more universal industry, for more are working and producing and fewer slacking in the "lap of luxury" and indolence than before the bun re- vealed his hate and madness.

THE BEGINNING, THE MEANS, AND THE END

The start, the continuance, and the finish are three phases of penman- ship instruction and practice well worthy of consideration but too fre- quently but indifferently considered.

Some glibly and superficially re- mark that we should "start as we end." and that nothing should be taught that is not practiced in life. This, if taken literally, means learning by apprenticeship methods, or as they term it. continuation or part-time ed- ucation. But as a rule they do not mean this nor think this far, but in- stead they mean that their particular theory and practice should be taught no matter about age or other condi- tions.

Nature starts life one way and ter- minates it quite another. Things are in constant transition, and conse- quently not sameness but transition is the law of progress.

If we are to "start as we end," then there is no place for exercises, as they are not employed in actual writ- ing. If we are to "learn only by doing," then we must "cut out" prac- tice upon individual letters either for form or movement, because in corre- spondence we do not write a a a a a a or b b h b b b or C C C C C C or do do do do do do or See me write. See me write. See me write, etc., etc.

Now we ought to know full well that repetition helps to fix things so that they do "carry over," but also we ought to know that repetition pre- vents growth if carried beyond cer- tain bounds.

is vitally important yet it needs to rding to age. inclination, vocation.

There must be a simple beginning and a persevering, consistent transi- tion if there is to be a worthy end.

THE BOSTON MEETING IN NOVEMBER

The New England Federation of High School Commercial Teachers will hold its annual all-day conven- tion in the School of Business Admin- istration rooms of the Boston Univer- sity on Saturday, November 16, 1918. The officers realizing there never was a time when teacher stood in greater need of the inspiration and instruction to be found at gatherings of this nature, are making unusual ef- forts to prepare an adequate program. The program will appear in these columns next month.

R. G. LAIRD. Pres. \V. O. HOLDFX. Sec. J. C. MOODY. Treas.

OHIO WRITING MANUAL

Ohio has recently published a "Manual of Fundamentals in the Teaching of Handwriting in the I'ub- lic Schools, by Tom Sawyier, Special- ist in Methods and Practice of Public School Penmanship," which in scope and content impresses us as being the best thing of the kind ever at- tempted by any State for the writing in urban and rural school-;.

It comprises 't~ pages of text and illustrations and gives definite instruc- tion in the teaching of writing to all classes of schools below those found in one-grade city schools, and much that is valuable there. '

We hope to have the privilege of printing some of the rather exception- al material in these columns from time to time.

It is published by the Department of Public Instruction, Columbus, O., Francis B. Pearson, Superintendent of Public Instruction.

PARTIAL CONTENTS

Of the Professional Edition of

this Number of the Business

Educator

Editorials.

Mental Meanderings. Carl Mar- shall. Battle Creek, Mich.

Part Five of the Official Re- port of the Chicago Conven- tion of the N. C. T. Federa- tion.

Bookkeeping Viewpoints. W. A. Sheaffer, Milwaukee.

Address. Dr. Glenn Levin Swiggett, Specialist in Com- cercial Education, U. S. Bu- reau of Education. Washing- ton. D. C.

The School and Office Plan of Training. Mr. Carlson, White- water, Wis., XTormal School.

Education and the Juvenile Court. Justice McGoorty, of Chicago Juvenile Court.

The Business Letter. The Goodrich Rubber Company.

News Notes and Notices.

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EDITOR'S PAGE

PROFESSIONAL EDITION

A Forum for the Expression of Convictions and Opinions Re- lating to Commercial Education

THE WAR INDUSTRIES BOARD

Has in the interest of conservation demanded a reduction in number of pages in all magazines and periodicals except newspapers and agricultural papers. As a consequence we are omitting eight pages of matter until further orders from Washington or the hun is done.

We gladly comply, believing the saving will hasten the end of the world war.

MENTAL

MEANDERINGS

CARL C. MARSHALL

Battle Creek, Mich.

George W. Brown To m a n y persons, immortality seems an irrational and unbelievable miracle. But in the case of some who pass from among us, annihilation w o u 1 d seem to be a much greater miracle.

Such a man was George Brown. Some- how. I cannot feel funereally solemn as I sit down to write about him. The Persians have a say- ing: "Since thou hast come into the world weeping whilst all around thee smiled, so live that thou wilt leave the world smiling whilst all about thee weep." But once in a while there is a man who leaves such a wealth of pleasant memories in the hearts of his friends when he goes away, that they smile even as they waft him a last adieu. That is the way I feel about "G. \Y.," as we always called him.

To begin with, he was all man a regular he man, as the boys in the trenches phrase it. If somebody- would put him into a book, and do a good job of it, that book would sell. What golden material he would have been for Dickens or Thackery or Mark Twain!

I wish I had the time, the print ;.pace, and the skill to write of him just as I knew him. Xot that he would have wanted me to write about him in that way. If he cared anything at all about the matter, he would pro- bably have preferred that I should write mainly about his work, and that is what I shall try to do here.

Most of George Brown's profes- sional brethren knew- that he was a canny and successful business school man, but not all of them knew that he owed his success to the fact that he was a sound and faithful teacher. I do not think I have known any

man who was a better judge of teach- ing and teachers in his partciular line. Among his teachers he was sympa- thetic but keenly critical, and woe unto any teacher he hired who thought he could loaf on his job and get away with it. For years he as- sembled his teachers at some central point every summer, at his own ex- pense, where for two weeks or more they listened to lectures by experts or had demonstrations of the latest and best methods. This insistence on good teaching was, from the beginning, a corner stone in Brown's policy, it was this, and his constant and dogged de- termination that every boy and girl who came to his schools should have a square deal, that accounted for his success as a school man merely this and nothing more just plain honesty, coupled with grit and gumption.

G. W. had a sense of humor that was almost abnormal. This, if noth- ing else, would have kept him from being an egotist. His scorn for pre- tense and humbug was fairly vitriolic, and both his private and public exhi- bitions of this quality were usually as picturesque as they were diverting. He respected real scholarship, but was most irreverent toward its in- signia, as figured in degrees, titles and other scholastic pomp. He loved good music, but cared little for poetry or the other arts. Once when I was walking with him through a park, we passed near one of those hideous effi- gies, with which the enthusiastic American public is wont to preserve its local heroes from oblivion. As we glanced at the somewhat neglected statue. 1 1. \Y. remarked solemnly, "How fortunate you and I are in our obscurity, Marshall! But for that we might have to stand up for all time in some park, gathering coal soot and serving as a toilet convenience for the dickey birds."

For a man without classical tram ing, George Brown had a wonderful command of good English. Few men that I have known had at their ton- gue's end a wider or more picturesque vocabulary. Always he used words with accuracy, and on occasion with potent effect. Like all original think- ers, he made much use of parable and vigorous illustration. Had he gone into politics, he would have made a wonderful campaigner.

Although the very least of a senti- mentalist, this rugged and virile man was at the inner heart of him, as kindly and sympathetic as a woman. He never referred to his good and generous deeds, but I, for one. happen to know that they were many.

I do not know what G. W.'s relig- ious opinions were, or even if he had any. It was a subject we never dis- cussed. I have heard him "cuss" mildly when provoked, but I never knew him to employ profanity to mike his conversation forcible; he did not need to. Neither did I ever hear him utter any gibe directed against religion or the things of re- ligion. He was too much of a gen- tleman for that sort of thing.

In fact I think that George Brown, without knowing it, was a pretty good Christian. If, happily so be, beyond the Dark River, there is provided for fairly decent people, a better world than this, and it is my luck to be found among the elect, I shall look around for G. WT. as soon as possible after I arrive. I think bluff old Saint Peter will admit him. I am sure he will if he knows as much about G. W. as I do. and he probably does. But how I should like to see my old friend's face, when they hand him his harp and measure him for his first pair of wings!

They Will There has always

Hardly Do It been, among a certain element in this coun- try, a more or less active hostility to the private business school. Mostly it has come from narrow-minded would-be educators, who are either jealous of, or else absurdly ignorant of the value of these schools and the necessity for the work they are do- ing. The latest assault on the busi- ness school takes the form of a pro- position that they shall be singled out to pay a special and well nigh prohibi- tive tax of twenty-five per cent of their income.

Of course it seems inconceivable that just now, when the Government is crying aloud in all directions for trained clerks, typists, and other office help, any meddling tax committee will be permitted to cripple the only class of schools that are in a position to supply this help. Still, it is never safe to bet on what meddling officialdom will do. The strong and forceful business school men of the country should try to get the ear of men like Secretary McAdoo, Mr. Vanderlip, or Mr. Ryan and convince them of the danger that threatens from this scheme to tax half the commercial schools of the country otit of exist- ence. It should be easy to show its entire asininity.

Up to the present date, I have been unable to learn with certainty just who is responsible for this fool pro- position, but it has been publicly credited to a New York man bearing the suggestive name of Klein. It is unfortunate that in times like these a lot of cheap and noisy little men are able to nose their way into small government jobs where they are able to work mischief in their efforts to attract official attention. Perhaps this is one of those cases. It is when the pot boils that the scum rises to the top.

Teachers Is there such a thing

and Experts as knowing too much about a subject to teach it successfully? It does not take much general experience with educa- tional processes for a close observer to learn that the professional expert is quite often a very poor teacher. This is notably so in the arts. The best trainers of the singing voice, for instance, are almost never fine vocal- ists. The successful teachers of

drawing or painting in the art schools, have rareiy produced anything worth while themselves. Few of the pro- fessors of rhetoric or literature in our colleges and universities, so far as I can recall, have themselves been suc- cessful authors. The principle seems to work out the same way in the com- mercial schools. A top notch ac- countant is seldom a good teacher of bookkeeping. "I used to get a lawyer to teach commercial law," remarked the manager of a big business school to me recently, "but I soon learned better; they know too much, and al- most always fire over the students' heads." Time and again I have known ambitious school proprietors to hire at a gaudy salary, some world-re- nowned penman, who could flourish ornamental capitals, grassy - tailed birds, and bounding deer with spiraj spring innards, in a way to make you gasp, but who were tearful failures when it came to teaching boys and girls to do plain every-day business writing. Deprecating any undue blushes on the part of the editor of the Business Educator, I may record my observation that his success as a great teacher of writing is due to the fact that he has never allowed either himself or his pupils to permit teach- nical brilliance to dazzle out of sight the more important matter of sound and successful teaching methods.

I am not sure that I know why it is that experts are so apt to be inef- ficient teachers; I doubt if anybody knows; but I am sure that it is, on the whole, a good thing not only for the teachers and the schools, but for the experts themselves. The truth seems to be that doing a thing and teaching others to do it, are entirely different jobs. It may seem paradox- ical to say that one may be a fine teacher of a subject, or an art in which he is not fully proficient him- self, but it is a matter of common school-room experience just the same.

Nevertheless it should not be for- gotten that lack of reasonable tech- nical proficiency is a defect in a teacher; if such a teacher succeeds, it is in spite of this defect, not because of it. Proficiency is a splendid asset for a teacher provided, always, he does not let the technical or art side of the subject get in the way of the teaching end of the job. Some ex- perts know how to do this, and these are teachers indeed.

The Bifurcated A curious ray of German light is shed on Hun

psychology by a re- cent observation in the Cologne Volks Zeitung. Lamenting the awful havoc and bloody brutality of the war, this editor is moved to remark: "Much as we detest it as human beings and Christians, yet we exult in it as Ger- mans." Trying to be a Christian and a Hun suggests the attempt to ride at the same time two horses going in opposite directions. In his "Dr. Jekyl and Mr. Hyde," Steve" son has tried to show us the possibility of a (Concluded on page 34)

BOOKKEEPING VIEWPOINTS

The Third of a Series of Articles on the Teaching of Bookkeeping

By W. A. SHEAFFER,

Head of Commercial Deparment, West Division High School,

Milwaukee, Wis., and Practicing Accountant

THE ANALYSIS OF ACCOUNTS

In the last article emphasis was placed on the understanding of ac- counts from the beginning of the study of bookkeeping. Such a study of accounts both by means of frequent class recitations and written exercises serves three very important purposes. It gives the pupils a basis for the study of the double-entry principle, it prepares them for the classification and analysis of accounts, and relieves them from the monotony of the rou- tine work. Just as soon as pupils have had sufficient practice in the routine work of entering, posting, and taking a trial balance of short exer- cises involving simple accounts, they should be taught the classification of accounts. This should not be a new study if accounts have been well taught, but it will introduce them to a few new and technical bookkeeping terms that should now be understood.

There is no good reason why pupils cannot understand and use the terms commonly used by bookkeepers and accountants in classifying and analyz- ing accounts. They are no more diffi- cult to understand than the expres- sions often used by teachers to try to simplify the teaching of the subject. The one great fault in the teaching of this subject as well as many others in bookkeeping is that the teacher gives the classification and states the defi- nition of the terms used and depends upon this to give pupils an under- standing of the subject. Teachers de- pend too much upon rules. They think that all that they need to teach is just what is in the text book. If the text book gives the classification and definition of the different kinds of accounts the pupils are told to learn it for the next lesson and then told to apply it to the analysis of accounts in a trial balance. Instead of that, the first lesson of this kind should be an oral lesson with the teacher developing the subject from the previous knowledge of the pupils. The development should be along the line of the purpose of each account and the results to be obtained from it. Ask questions that the class should be able to answer without previous study. These questions should relate first to the cash account. Ask. "What is the purpose of the cash account?" "What does each side of the account show?" "What does the difference between the two sides represent?" Ask similar questions about custom- ers' and creditors' accounts. If notes receivable and notes payable have been studied, discuss the results of these accounts in the same way. From the study of these and similar illus- trations the terms real, personal, and property as applied to accounts should

be explained and defined. In a simi- lar way the terms assets and liabili- ties should be studied and defined.

Next, accounts that record changes in the proprietorship interest should be studied. The expense and mer- chandise accounts are the only ones that should be studied at first. In studying the expense account the idea that every item of expense used in carrying on the business has the ef- fect of decreasing the value of the proprietorship should be emphasized. Start with an investment of a mer- chant in a business and the expenses he must incur in order to carry on the business. Show the effect of this on the net interest of the proprietor in the business. Then study the mer- chandise account in the same way as it relates to the purchase of goods and the sale of all of these goods at a profit or a loss. This is a simple arithmetical problem in gain or loss and should present no difficulties. In the same way as in the case of ex- pense the effect of each of these trans- actions on the proprietor's interest in the business should be shown. Sev- eral problems should then be given to be worked out in an informal way. The problems should include invest- ment, expenses, and the sale of all of a stock of goods at a profit or at a loss. For example, suppose A invests $300 in the business of buying pota- toes by the car load and selling them by the bushel or bag. He sells pota- toes that cost $200 for $280 and incurs expenses in doing it of $30. How much is he worth now? The idea that the expense and merchandise ac- counts name some increase or de- crease of proprietorship should make it easy to classify these accounts as nominal.

The meaning of net worth as ap- plied to the proprietor's interest should now be made clear. Using the illustration just given pupils will see that A is worth what he put into the business, $300, plus what he made over and above his expenses, $50, making a net worth of $'1.30. Putting it in a different way, let A's invest- ment be represented by cash $200 and a horse and wagon valued at $100. After he has sold his car load of po- tatoes and paid for them he has $250 cash and the horse and wagon worth $100 without computing any deprecia- tion on them. This gives the value of his assets as $'i30, which is his net worth. This fundamental idea of net worth being found in the two ways il- lustrated is a very important one, as it is the basis of the proof of the correctness of the statements not only in elementary bookkeeping but also in advanced accounting,

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Let the class now undertake the solution of problems involving inven- tories of merchandise and expense. In discussing the method of finding the profit or loss on merchandise when there is an inventory of goods on hand, the problem should be just as much a problem in arithmetic as possible. Do not try to teach the ledger method of adding the inven- tory to the credit side at first. Pupils will not understand it till they see that putting the inventory on the credit side is equivalent to subtracting it from the debit side as in the arith- metical method. In the same way pupils will understand that if the busi- ness has paid out $100 for coal and has $60 worth on hand that only $40 worth has been used, therefore, only $40 should be deducted from the pro- prietor's interest in the business. Nothing should be said as yet about the formal statement or the closing of any of the accounts. The under- standing of problems and exercises of this kind should always precede the study of the method of doing it. It pupils understand the why, the teach- ing of the form of the statement and the formal closing of the accounts will be much easier.

The class should now be ready to take any trial balance of the previous exercises and analyze it. Pupils should classify the accounts and an- alyze each one. Follow this by tak- ing a simple trial balance and asking pupils in their own way to find the net worth of the proprietor. If they use the method of finding the net pro- fit and adding it to the proprietor's net investment, as they will probably do, lead them to see that there is another way of finding the same re- sult and thus proving up their work.

Statements of profit and loss and of assets and liabilities should follow this. Teachers today make too little use of the six-column statement, more commonly called by account- ants the working sheet. While it is little used by bookkeepers and ac- countants as a form or exhibit to be presented to the business man. it does furnish to the accountant and the learner as well the best possible means of proving up his work, and to the beginner also a means of ex- hibiting the results of the business and of formulating the rules for the determination of the results. If pu- pils were taught to use these working sheets to a greater extent teachers would find that the pupils would spend much less time in hunting for mistakes and proving up the state- ments than uow.

After using the working sheets in determining the results of the busi- ness, the principles governing the finding of the profits and losses, the assets and liabilities, and the proprie- tor's net worth should be stated. One of the principal advantages of the working sheet is that the arrangement is such that every other column is a debit column, namely, trial balance debit, losses, and assets. And begin- ning with the trial balance credit col-

umn every other column is a credit column, namely, profits and liabilities. Here the importance of an under- standing of the classification of ac- counts is apparent. The pupil can see from the working sheet that if the account shows a debit balance it must show a loss or an asset, depending upon whether it is a nominal or a real account. On the other hand, if it shows a credit balance it must show a profit or a liability. The working sheet, too, very clearly shows the nature of a mixed account in that the account will show results in the losses or profits columns and in the assets or liabilities columns.

The only account that should at first seem difficult of classification is the proprietor's account. Before at- tempting to classify it, the teacher should review the different conditions that would tend to change the pro- prietorship. Problems involving in- vestments, withdrawals, expenses of carrying on the business, and profits should be given. The closing of the working statement by enteri-ig the proprietor's net worth in the liability column should prepare the pupils for the classification of the account as a real account that shows a liability of the business to the proprietor under normal solvent conditions. If the teacher will take the assets of any working sheet and convert enough of them into cash to pay the outstand- ing liabilities the class will see that after these have been satisfied tin- balance belongs to the proprietor. Or, a rectangle may be used to repre- sent the assets of a business. A pro- portionate part of this rectangle may be shaded to represent the part of the assets needed to pay outstanding liabilities, the balance representing the proprietor's interest.

The working sheet should be fol- lowed by the formal statements of Profit and Loss and of Assets and Liabilities. In the statement of Profit and Loss the finding of the profit or loss on merchandise by subtracting the inventory from the purchases and then comparing this result with the sales should be used, as it is the na- tural method and the easier to under- stand. The other method of adding the inventory to the credit side and then finding the difference should be emphasized in closing the ledger.

The closing of the ledger is another step that depends upon the correct analysis of each account and the re- sult obtained. The question of which method to use in closing the ledger at once arises. Shall it be the ledger- transfer, or "red-ink" method, as it is sometimes called, or the journal method? There is no question but that accountants very generally favor the journal method and for a very good reason, especially when it con- cerns the closing of the books of a large business. But the objections to the ledger-transfer method that it is too difficult to trace the transfers from one account to another and that there is no record of the closing in a book of entry do not have the same weight in a small business. On the

other hand, the method of handling inventories in closing the books by journal entry makes the closing of mixed accounts more difficult for the beginning than in closing by the ledger-transfer method. It certainly will do pupils no harm to learn both methods, and of the two the ledger- transfer method seems the easier to begin with.

Although the closing of the ledger so far as it relates to the closing of the nominal and mixed accounts is technical and difficult for the begin- ner, much of the difficulties is due to insufficient drill in the classification and analysis of accounts. In teaching the closing of the ledger to a class for the first time it is best to make it a blackboard exercise, with the teacher developing the method of closing and illustrating it on the blackboard. Pupils should find no difficulty in answering the questions the teacher asks and in understand- ing the method of doing it. The ex- ercise is still somewhat difficult after the pupils understand it because of the number of little details that must be observed.

I would have a short drill first in ruling single and double lines on a ledger. The pupils should have be- fore them a working sheet or state- ment of Profit and Loss to be used as a guide in closing. The first clos- ing should include the study of mer- chandise, expense, Profit and Loss, and the proprietor's account. The teacher will avoid making the closing merely an imitative exercise if he will insist on pupils telling him how and why each step is taken before the step is put on paper. Pupils should be questioned on the reason for clos- ing each account, the result it is de- sired to show, and last, the formal method of doing it. Teachers cannot too strongly emphasize the mathe- matical reasons for transferring all red-ink items entered in the various accounts. Don't simply tell pupils that every red-ink item must be trans- ferred to the opposite side of some account in black ink. They must see by concrete examples that the ledger cannot be kept in balance unless this is done. The teacher should, by blackboard illustrations, trace the changes in the trial balance due to every red-ink item entered. This should always be clinched by taking a trial balance of the ledger after closing.

Teachers may think that the work outlined here will take up too much time, but it is justified by the fact that nothing that can be studied will help to give pupils an understanding of the subject as this study of the analy- sis of accounts. It will help to give them inquiring and investigating minds that will aid them very much in the advanced work and later in business. Nothing in the study of ele- mentary bookkeeping will help so much to give them power and initia- tive.

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The

BUSINESS LETTER

The B. F. Goodrich Rubber Co. Akron, Ohio

By special arrangement with the above company we are privileged to reprint a series of Copyrighted booklets the company is pub- lishing for their correspondents. We consider them exceptional. y excellent and our readers specially fortunate in having the opportunity to study these monthly messages to corre- spondents. [Editor.]

No. 10

SELLING THE DEALER

It is more difficult to sell the dealer by mail than it is to sell the consumer. The dealer receives scores of personal calls as well as much sales material, urging him to buy various kinds of goods. Competition for his business is keen, because his orders are usually large and he is usually good for repeat orders. To write him letters he will not "waste-basket." we must bring ourselves into intimate relations with him and make our letters reflect his vital everyday problems and interests. In other words, we must make our letters reflect his thoughts, his lan- guage, his wants and his problems if we expect our letters to "get under his skin."

It is difficult for us as manufactur- ers to appreciate the dealer's ppint of view. Our ability has been eilisted in making quality goods, and we are saturated with facts and figures about our process of distribution; the size and importance of our factory and our large output of products. We often forget that the dealer is not interested in these things and that letters which concentrate upon them fail to arouse his buying desire. Too often our let- ters are built around the manufac- turer's interest instead of the dealer's and as a result they do not make him respond.

The following letter will show how the correspondent is apt to steep him- self in his own interests, and utterly disregard the viewpoint of the dealer:

"Dear Sir:

Accept our thanks for your favor just received. We are glad of this

opportunity to forward you "Our a catalog showing the styles Stock" which we carry in our Stock

Room ready for imme- diate use.

Of course it is impossible to show all the styles which we make. The illustrations shown simply "Our" represent some of the sea- styles son's best sellers as selected by the leading retailers from our two hundred and fifty styles de- signed by our selling force.

Our shoes are correct in every sense of the word. Our oxfords

possess superior fi 1 1 i n g "Our" qualities. They do not gap oxfords at the ankle; they fit closely

and do not slip at the heel; they are the coolest shoe for summer. We have them in Green, Red, Tan. Black and Patent.

Our guarantee is something that

is of vital importance to

"Our" you if you care to be

guarantee assured of full value for

your money spent.

We can make for any style required, it" you fail to find illustrated in our catalog just the shoe you "Our" desire at the present time, catalog We will forward the shoes prepaid upon receipt of your order with price and will strive to serve you in a most satisfactory man- ner.

Yours truly,"

This is a self-centered letter. It says nothing of the slightest interest to the dealer; hence it could not be successful.

Claims about quality, statistics about sales, age in business and pic- tures of "our factory" are mere bom- bast. It is a delusion to think that such sales talk will hypnotize any dealer into becoming interested. There is not the slightest indication in the entire letter that the writer has acquainted himself with the deal- er's problems. There is little that would link up buyer and seller.

Another mistake we often make is the failure to distinguish between the dealer and the ultimate consumer. The dealer is generally not a user. He does not use the tennis balls, hot water-bags or belts about which we arc writing, ff we write him in the same strain, that we write the con- sumer, our letter is bound to fall flat. The following is a consumer's letter which would bring poor results if mailed to dealers:

"Dear Sir:

Our rubber sole is the most com- fortable of any on the market today. It is flexible and soft, making walking a comfort.

It outwears leather and is cheaper. When worn down almost as thin as paper what is left is as good and of the same quality as when the sole was put on.

Rubber soles are non-conductors of heat and, therefore, cool in summer and warm in winter.

Shoes on which our rubber soles are used are weather-proof and come in sizes that will fit any foot in the fam- ily. Our rubber soles are a tried and proved selling material and the result of years of experiments and tests.

Use the inclosed letter blank and get some of these soles along with advertising matter and window dis- plays.

Yours truly."

This letter might bring orders from consumers but never from dealers. The writer has entirely failed to put himself in the place of the dealer. He has proceeded on the mistaken as- sumption that the buying motive of the consumer and dealer are the same. We must remember that the dealer is most interested in three factors:

1 Has it a demand?

2 Will it make a profit?

.1 Will it please the trade?

The ultimate consumer who buys our products considers first what the retailer considers last SATISFAC- TION. The dealer does not ignore this, but he trusts to the manufacturer for this quality.

He realizes that the consumer's satisfaction is small consolation to him if he buys a dozen articles and sells only one, or if he does not make enough profit on the dozen to meet expenses.

We have devised many methods of helping the dealer sell his goods. We advertise liberally in local and na- tional papers, we send him cuts or copy for use in the newspapers of his city, distribute samples, send window displays and printed matter, and give him advcie on questions he may have. All this is sales talk and of interest to the dealer. These things are weapons you can use. You can tell him about other dealers who made big profits under circumstances similar to his own. If the goods have been profit- able to others, they are bound to in- terest him.

The following letter brings out how a correspondent can inject the "you" appeal into his letters to dealers:

"Dear Sir:

Whatever is best for you as a dealer is best for us as a manufac- turer. Your success is our success.

This is the basis on which our 1918 Selling Plan is offered.

It insures you against price decline, gives you the privilege of exchanging goods for credit and allows you to return goods at the end of the season.

You buy from a preferred dealers' list and sell to the consumer at a margin which insures you a profit on each sale.

It gives you extended payments privilege and early shipments which protect you against delayed shipment due to traffic congestion.

Goodrich advertising is built around Gal— 13

the dealer. Our big advertising ser- vice v\as created years ago FOR THE DEALER.

The Goodrich dealer represents a factory making everything that's best in rubber. An organization whose ideals are justice and service, and whose good-will is dedicated to fair treatment.

We should like to have YOU han- dle Goodrich products in your local- ity.

Sign the inclosed card and complete details will go forward to you at once. Yours truly,

The B. F. Goodrich Rubber Co."

In your letters to dealers, you must impress upon their minds that articles which are well advertised and estab- lished are always safe to buy and guarantee a good profit.

Discussing the quality of your ar- ticle is permissible if it shows the salability of the article, but it is some- thing that can be overworked. If an entire letter is used in a rhapsody about quality, it is ineffective. If (Concluded on page 24")

^ <!MJ&u&n^&&uxi&r &

Report of the Twenty- First Annual Convention of the

National Commercial Teacher's Federation

Chicago, December 26-29, 1917 FIFTH INSTALLMENT!

Doctor Swiggett: Fellow work- ers: Naturally I appreciate deepl}- President Owens' very pleasant in- troductory remarks, but really, it was unnecessary for your president to state that I have fellowship in this association. I spent a most pleasant period of two days with you last year, memories of which have been with me through the past year and were urging me on to Chicago at this time. Unfortunately I was pre- vented by a very severe cold from ar- riving according to schedule, and I was even afraid until yesterday that f was not going to get here for to- day. But with the best intentions and with the pull of fellowship I am here and delighted to be with you.

May 1 not say at the outset that all has been said by the previous speaker which 1 might hope to say had I chosen her theme as the sub- ject of my brief remarks. How well it was said! The things she men- tions are the really vital things we are all working for, striving to lay firm hold on in every class of in- struction in public or private school: and even outside of the classroom whenever we can as our several paths cross, we are, or should be. giving a helping word. The great word "service," boldly arranged in lettered sequence, it seems to me, should be emphasized somewhere on the wall at all meetings of this Fed- eration; to remind us constantly that service is the goal of our common effort.

But service what does it mean, what does- it spell? It means, does- n't it, above all things, that we have a real basis of co-operation; that we see something outside and beyond the small sphere within which we may be working. So much of our silendid effort in these recent months of stress and struggle has been due in large measure to the fact that our great country was brought face to face with the stern reality that it had not na- tionally or locally learned this lesson of co-operative service so that it could be practically exemplified in the daily round of duties. Isn't that true?

I can safely say without misunder- standing that the recent necessity for Federal control and direction of rail- roads lay not entirely through the sole failure of the railroads to co- operate, but in part, as well, through the failure of the people and even of the Government's agents, to co-op- erate with the railroads.

Be that as it may! Certainly as a consequence, many people who had never learned this lesson in school or in life are now striving their best to become a working part, as it were,

of this magnificent system of ours, built up. as we know, through indi- vidual initiative. Many of our great- est men have learned this lesson of co-operation over night. There has not been irremediable hurt and harm, because all that is in the way of be- ing remedied, and there may come out of it in time a good that will be to us as a Nation's priceless heritage. That is merely my private opinion, the opinion of one who reads with some attempt at reflection, honestly endeavoring to interpret clearly. And after all. as I have said, this is for us all right now the great lesson. It is something we are looking forward to now, not only in getting together for the accomplishment of the im- mediate thing before us, but as you know I am quite sure many of you better than I following the achieve- ment of a military victory there come far greater things that are won by that victory. We say that those things are to be achieved in what we call the reconstruction days, and our Allies, too, in this respect, have been most wise, having early begun to prepare for the days to come. That time is with them, "the day." It is the day of reconstruction along eco- nomic lines through a practical car- rying out of policies of co-operation. All this, it seems to me, is the work of the schools. You can't get it first in life except in moments of great National crisis, and we will have to go back again into our schools, and perhaps even to the elemental grades. Many bureaus and commis- sions organized today directly by the Government, or committees appoint- ed by the various National associa- tion to co-operate with the Govern- ment, are trying to do something in and through the schools. They must go back to a basic, to a primary statement of co-operation, and work out from that through the elementary into the grammar and high schools and all related schools that are asso- ciated with the public schools of the country. The failure to so proceed explains, in large measure, what I think to be a loss in training for busi- ness, a topic on which I feel that I should say just a word in order to justify my being here.

Training for business means train- ing, doesn't it, for a certain specific and definite thing. It is instruction to some definite vocational or profes- sional end, whenever business be- comes a profession. In some way in our own country we have until quite recently considered training for cul- ture and citizenship as the sole duty of the school, and looked upon edu- cation as the school's one priceless privilege. I like, however, to differ-

entiate between education and ifc- struction.

Up to a certain point the English, who really gave to us our school sys- tem, built their own magnificent sys- tem at the top of which is Oxford, solely, it seems to me, with the idea of education in mind. That system has given us the best example of regent in the world. It has given a degree of mental patience that is extremely difficult for us to under- stand in men when they are placed in trying circumstances, out in Africa, in India, anywhere else in the world where Englishmen congregate and do their bit in carrying out in some way that splendid imperial policy of Joseph Chamberlain. That is what it has done for England abroad. But back at home it did not enable the Englishman to do so well along the lines of practical instruction. In the proportion that England perhaps as- sumed a larger and larger position of dominance through diplomacy, her great rival assumed a larger and more secure position in what we may call industrial efficiency in the pre- paration of raw materials and in their distribution.

I want to make quite clear this essential difference between the pur- pose and value of educational instruc- tion. It is necessary first of all to see this one point clearly, namely, that a man isn't going to be damned for all time because he takes only a course in comm,ercial education; that for the time being far more desirable perhaps than the culture of education is the efficiency of trade and com- merce through technical instruction. I wish I had time to tell you, but you are doubtless just as familiar as 1 with the needs and demands in this country for this type and kind of in- struction. It isn't that the opportun- ity for this instruction itself isn't at hand, but it is rather a lack of proper relation between it and local and Na- tional commercial needs. I have only recently sent out a questionnaire to the secretaries of chambers of com- merce in some 400 of our leading cit- ies, to find out if possible what their local needs may be. I was told at the time of sending this questionnaire that I should not expect more than 15 per cent of replies. I am gratified, however, to state that as I was leav- ing Washington only about four weeks after mailing the questionnaire there had been received something like .")() per cent of replies, and many of the secretaries wrote me, "We are very sorry that we haven't this infor- mation, but a committee has been appointed to make a survey of the want." That is a fine example, may I not say in passing, of the very co-operation we have been talking about and which we need most in our country.

An adequate course in commercial education with a specific end in view, is America's great need and oppor- tunity. We shall not be concerned so much with production in these re- construction days as we shall in dis- tribution. If this is true we need

'y/u''j6ujS/tt'jJ-C'dut&6r &

courses in commercial education far more, in my judgment, than we do in industrial education, and I say that, not simply because I am the special- ly in commercial education, for if I thought the other, in all fairness I should be asking for it.

You have only to examine and see how we have relatively declined in our exports of food stuffs and agri- cultural products. See how great has been the increase in statistics that relate to manufacturing centers! Read and interpret these statistics! I have one fault to find, let me say just here, with all school people: They do not read the right kind of inferences out of statistics. Now if commercial teachers are not going to read and interpret correctly statis- tics, something is radically wrong with our courses in commercial edu- cation. And so, while we need men and women and shall always need them in the service of production, we shall have the novel and relatively larger need for thousands of men and women to take our manufactured wares and distribute them throughout the world. Do you know why we are going to have to distribute them? Some men state that we are on the eve of a great National bankruptcy if we do not. I do not think, how- ever, it is quite so bad as that. You know enough about finance and about unstable exchange to know just what confronts us. Let us face the issue squarely and prepare courage- ously by wisely directed efforts in the schools for an economic policy that will carry us safely through the reconstruction days. Realize, for ex- ample, the great amount of invested wealth in this country, the large number of industrial plants recently established, and the still larger num- ber that have been diverted from what we call, if you please, natural lines of trade into lines unnatural from the standpoint of commerce.

Think, for example, of the shock of readjustment! We surely need as a Nation, therefore, to formulate and inaugurate at once some well-con- certed Federally supervised policy of foreign trade that will quietly and gradually divert all of those factories now engaged in emergency produc- tion into lines of natural trade. But we can't consume all that they will produce; we must have foreign mar- kets.

All of you, therefore, engaged in commercial education, will have in consequence to do your bit by exam- ining first, what are the local trade needs of your community and then attempting to build up in your schools a course of study that will be helpful in solving your local trade problems, but most helpful in so far as it re- lates to or in harmony with a Na- tion or Federal trade policy.

Now that isn't going to be so hard because we are all thinking or begin- ning to think along this very line. This is the supreme opportunity for service of all the commercial schools of the country, public and private

and I like to think, too, that the pri- vate school men are getting more and more into the school game of the community in which the school is sit- uated, and that this type of school is feeling itself more and more a part of the school life of the community. As I told you last year, I view this as a measure fraught with the great- est importance, namely, the partici- pation of the private business school in the school life of the country. And yet, do you know, some of the best modern schools in England have been built up in this way, and nearly all of the high schools of commerce in France have had their beginnings in this manner.

As a Nation we want no waste; we want no loss. We are priding our- selves on our efficiency and we can't have it, it seems to me, until we are all pulling together in this spirit of co-operation, utilizing as an asset for the accomplishment of the end schools that have been so long es- tablished in our midst for successful training of vocational business.

May I now close by relating to you briefly a story of statistics that bears somewhat on the points I have touched upon in my rather rambling remarks. If I were to ask you now, "Izvinitie, vi govoritie po russki?", how many of you not born in Russia or of Russian parentage could under- stand that? And yet it means, "I beg your pardon, do you speak Rus- sian?" I learned last summer that England had been getting ready to capture Russian trade through having a sufficient number of well prepared young Britishers to sell textiles in Russia, and that England was en- deavoring to do this thing largely through the chambers of commerce and its county council schools. The relation between them is such that it is a very easy matter for the cham- ber of commerce to insist that the county council school put in some Russian. They began quietly; we didn't hear much about it. And yet there are 28 of these schools teaching Russian in the City of London alone. The ten large universities of England with an attendance reduced 40 per cent a year ago and reduced full 50 per cent in the last 12 months, are all teaching Russian for commercial purposes.

This situation in England was so very interesting that I said, "Let's see now what the situation is in the United States," so I sent a letter of inquiry to those institutions where I knew Russian should be taught ac- cording to their published statements. There are only eleven of these insti- tutions in the United States. I do not feel at liberty to mention any names, but one of the largest univer- sities in the south wrote me that "We had three courses announced in our catalogue, but we are not offering Russian this year because there is no interest." Two universities in two of the largest cities in the United States have this year only four students en- rolled in Russian, and they are taking

this language principally to find out just what relation it is to Sanscrit. Three of the institution are in agri- cultural communities in the middle west where there is no such cogent reason for studying Russian for for- eign trade as there is in New York, Chicago, or Philadelphia.

I shall not dwell further on this situation but shall leave it to you to read out of this little statement in comparative statistics the lesson that should be patent to us all. My final word is an appeal to the private business school men and to the prin- cipals of high schools in our large manufacturing cities to make imme- diately some kind of a survey of the domestic and foreign trade needs of these cities, and endeavor to so mod- ify or readjust their course of study that there may be in their respective cities adequate educational opportuni- ties to meet the needs of trade and commerce. (Applause.)

THE SCHOOL AND OFFICE PLAN OF TRAINING STU- DENTS FOR BUSINESS By Mr. Carlson, of the Whitewater

Normal, Whitewater, Wis.

N. C. T. F., Public Schools Section,

Saturday Morning, Dec. 29, 1917

Commercial teachers have fre- quently been told of the shortcomings of our commercial graduates. It is with the idea of overcoming these shortcomings and furnishing a knowl- edge of office methods that various plans for providing this sort of train- ing which has been called to your attention as a necessary part of the curriculum by previous speakers in the Convention.

I just want to recall that Mr. Av- ery, Employment Manager of Mar- shall-Field & Company, in his talk yesterday at no time mentioned any- thing of shorthand or typewriting or bookkeeping, but rather did he speak of those things which were outside of our work in shorthand, typewriting, bookkeeping and penmanship which he expected of people who came there for employment. Professor Gardner in his talk brought out very forcibly the opportunity of teaching business correspondence through the dictation class.

There are three general plans of providing this training as used in our present commercial high schools. The first is the office training plan, the second is the office and school service plan, and the third is the part time employment plan.

Considering the first plan for just a few moments, there are three text- books which offer material for such a course the office training course, Lyons and Carnahan came out with a book in 1907 entitled "Stenograph- ers' Business Practice." The Gregg Company produced a book in 1911 entitled "Office Training for Stenog- raphers," and the last school year under copyright date of 1917. the

^ ^MJ&u&n&U/&&uxi&r &

23

McMillan Company came out with a book on office practice written by two of the commercial teachers in the Xew York City High School. The last two mentioned books are very intelligent texts in the way of material for office training courses. The plan used in the Whitewater Normal School is somewhat differ- ent. We now offer a twelve weeks course in office training, reciting five days a week, and in that course we make use of both of these textbooks as office reference books.

To give you a slight idea of the nature of such a course, briefly some of the things which are covered are "Getting a Position." "Business Ethics." "Office Organization," "De- partmental Arrangements." "Incom- ing Mail." "Outgoing Mail," etc. We lay a great deal of emphasis on filing, postal information, the proper use of the telephone, cablegrams and tele- grams and office reference books. I haven't recited, of course, all of the things covered in the course in teach- ing the application of typewriting, shorthand and bookkeeping to office systems and office methods. So much for the first scheme of giving this training in office methods and office systems.

The second plan is the school ser- vice plan, and since it has to be dis- cussed later this morning by Mr. Yoder, of one of the Milwaukee High Schools, under the title of the "Cen- tralized Accounting System," I shall not say more under that topic than this, that in some schools an effort is made to solicit work from the high school principals, the City Su- perintendent and the high school teachers in the effort to give the stu- dents practical training in the appli- cation of shorthand, typewriting, pen- manship and bookkeeping, but since that will be very ably discussed later that is enough on that subject.

Now, the third scheme of providing this training is the part-time employ- ment plan a plan which I also de- scribed in the Gregg Federation, but in the belief that perhaps some of those present are not familiar with that plan, I shall briefly describe that again.

Last year in the High School at Manitowoc. Wisconsin, because of crowded conditoins in the High School and because of the impracti- cability of bringing in work from the offices to be done in the High School, it was felt that perhaps the same sort of training could be obtained under ideal conditions by seeding the stu- de its out into the office doing the work right out in the field, and that if that sort of training were given then, it would not be true as it often is that the school work is a school exercise which, when satisfactorily completed, must be consigned to the wastebasket. because it has no com- mercial value. In other words, we believe that in the senior year it is practicable to give a certain definite

and in penmanship, but that some of that training could be applied to ac- tual and practical business problems which have a commercial value. We felt that there is nothing better than the real thing, and a clever imitation is never quite so good. We felt that no plan of office apprenticeship is satisfactory unless it gives the school a chance to work with the office. In other words, the school's influence should be constantly exerted upon the student at all times while he is carrying on this office work.

Briefly, then, the plan was to shift all of the non-commercial subjects such as English and history and also the bookkeeping into the morning period. We felt that no plan of office apprenticeship should in the slightest handicap or interfere with the work of the English Department or the History Department or the work in bookkeeping; that those departments should continue uninterruptedly and in no way handciapped by any parti- cular plan or scheme of the commer- cial department. With these subjects all placed in the afternoon, that left simply the senior shorthand and the senior typewriting for afternoon in- struction. The next device was to divide the senior class of thirty-nine students into two groups, with the idea that each group would be sent out into the offices on alternate weeks so that one group was in the offices every afternoon and all day Saturday of one week and returned to school full time the next week, the other group replacing them, so that there were two persons for the same work. For this work thev were paid from $3.00 to $5X0 a week. Most of the boys received $."..00 salary. A few of the girls received the same salary. On Saturdays they had an opportun- ity to find out what a full day's work was because they worked under the regular office schedule on that day.

During the week they complied with the regular afternoon schedule, reporting from 1:00 o'clock to 5:00 o'clock, or 1:30 to 6:00 o'clock, de- pending upon the particular office in which they worked. The assignments were not limited to any particular company. I say that, so that, those of you who are teaching in smaller town high schools need not feel that this is a plan which can not be applied to anything but towns in which you have the larger corporations and the larger offices. Assignments were made to a large manufacturing com- pany with a very large office, to the shipyards, which also maintains a comparatively large office, to the Goodrich Transportation Company, but also to a lawyer's office, to a small abstract office, to a garage and to a wholesale cheese merchant, to a hardware store, etc., so that we have both the small office and the large office represented.

In terms of school credit, this work represented one-half of one semes- ter's work in one unit so that it was

long a time for that sort of training. The other 63/64 of the four years' credit was obtained in a conventional way.

You understand all students re- ported every morning in school and every afternoon of alternate weeks, and that there were two people on the position.

This particular plan was devised as a second semester plan entirely, but due to the present demands occa- sioned by the needs of the army and navy in removing many people from offices, it was necessary to allow twenty students to work under this plan at the beginning of the year, and perhaps that is one point in its favor that it offers an opportunity for high schools to help out the peculiar sit- uation which now exists in many communities because of the inroads which the army and navy have made.

In this time when we are urged to conserve on every hand not only in the matter of food and fuel and ma- terials, perhaps a plan whereby the high school may assist in carrying the load which the offices now bear, would be a partial step.

EDUCATION AND THE

JUVENILE COURT

By Justice McGoorty, of Chicago

Juvenile Court

N. C. T. F., 1917

The boy that I come in contact with in my judicial work is not the boy that has had the benefit of a commercial or high school training. In my experience in the criminal court where boys come about the age of seventeen it is almost invariable that the fact is ascertained that the boy left school at the age of four- teen, at the minimum compulsory age. That is to say, while our com- pulsory school age of sixteen is in force, still between the ages of four- teen and sixteen, boys and girls are permitted to enter private employ- ment if they receive an educational training of a certain number of hours a day while in such employment. It has always seemed to me since I have given the subject any thought that the boy in the happiest instances has not very much of an opportunity in a great city, especially in the con- gested areas of a great city, but the boy who lives in a wholesome envir- onment has those opportunities which American life and activities af- ford. But the boy I know is the boy whose home has been broken up by poverty or crime or both, or by death or the destruction of home through destroyers.

We judges are not chosen for the purpose of moralizing or of solving social conditions primarily, but to ad- minister the law. To administer the human law, it is true, but nevertheless having in mind the protection of so- ciety ps well as the interests of the imf ortnnate accitsed. And yet time and time again, especially at the time

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when our country and the world is calling for the boys, when every im- pulse is to develop the finest and the best in the boy as well as in the girl, I feel a keen sense of this great wast- age of human material of these boys that are sent to the county jail, to the house of correction and to the state reformatory, and to leave those respective institutions perhaps truly in some cases, worse morally and physically than when they entered.

Xow, it isn't easy to offer a solution of the boy problem. We are all in- terested in the boys, either as par- ents or as teachers or as citizens. Ever since that child held forth his arms in Bethlehem, the whole world has been attracted by the appeal of childhood. And we realize that these boys, these juvenile delinquents, are in many instances the victims of en- vironment, the victims of circum- stances over which they had no con- trol. What chance in this city has the boy who is raised in the tenement district or in any of these congested areas of this great city where he very seldom sees God's blue sky, where only in his dreams does he see a stretch of prairie or blue water? These are the boys that have to seek Mr. Recreation and Mr. Pleasure in the poolroom and in the saloon, and amid associates that are demoralizing and conducive to evil.

But there are some remedies. We have some recreations. We have mu- nicipal play grounds, but we haven't enough of them. The boy, full of Adam's animal spirits with a moral side undeveloped, and yet with that inside sense which God has placed in the human soul, with that gold in his name which may not yet have been discovered and developed, feels a longing at times within himself for the better things of life. But he is brought down to this lower level by these evil and unfortunate associates.

And so I say to you teachers, to you women and men who have devot- ed your lives to the greatest and the noblest of all undertakings, that while we are living in an age that demands one hundred per cent efficiency, never lose sight of the fact that any boy or girl is under-educated whose moral side isn't developed together with the intellectual side, because we can not have good men and good women unless the boys and girls have been so trained and their minds and ac- tions have been so directed that they have inculcated in them a religious sense and a moral sense based upon sound religious principles as well as those intellectual attainments and mental discipline which will enable them to fight the battle of life, f be- lieve in universal military training.

We have it now, as I understand it, generally in our high schools in Chi- cago. I wish that we would have it in our grammar schools. Not only for the purpose of fitting our boys for such crises as that through which we are passing, but to implicate the spirit of obedience and reverence and respect fof authority. And to im-

press upon the boy the real dignity of his approaching manhood.

Since the commencement of this war in which we are now engaged, since last April juvenile crime, that is crime committed by boys and girls under seventeen, has increased thirty- two per cent in the city of Chicago. In England the first year it increased thirty per cent and the second year thirty-five per cent. I am not going to attempt to connect the cause or relation betw-een the war and this in- crease in juvenile delinquency. We know it is so in adult delinquency, that there is a perfect wave of crime at the present time sweeping over Chicago notwithstaning the efforts of the police department and of the ju- diciary who are charged with the administration of the criminal law.

But our boys ought to be given an opportunity to be normal boys and to be in normal, wholesome surround- ings, and society is responsible pri- marily, to some extent at least, in making it impossible for these boys of ours to help themselves without the aid of society and of governmen- tal and private agencies to place these boys in a better environment, to give them more opportunity for recrea- tion, to have night schools continue to offer a longer period throughout the year, so that they may have a broader vision, so that they may not attain the years of manhood thinking that the law of some city is raised against them and that the state's at- torney and that the judge find it an unpleasant but an impersonal duty to confine them between four walls, to look out upon the wall through prison cells instead of opening up to them a world full of opportunity and of beauty, a world in which they may be taught that their ultimate aim is to be citizens of this world, to train themselves in this world that they may become citizens of Heaven.

All of us have a responsibility, whether it is the parent or the teach- er or the citizen. We are teachers all, and let us endeavor each one to help. The commercial teacher reflects and imparts his personality, his en- thusiasm to those young men and young women with whom he comes in contact, and let us see that that responsibility is discharged well, and that we may impart such an influence upon governmental agencies that gradually these boys and these unfor- tunate girls will be given a greater chance and a greater opportunity so that our material as well as our in- tellectual and moral welfare may be improved. I thank you very much.

Gladys A. Humeston is teaching com- mercial work this year in the Mt. Pleasant. Iowa, High School. Myrtle E. Godwin goes to the West Warwick, R. I., High School as com- mercial teacher.

NEWS NOTES Merle A. Daugherty, of Fort Morgan. Colo., is in charge of the commercial work of the Coalgate, Okla., High School.

Mary B. Rogers, Lee, Mass., is a new shorthand teacher in the Bernards- ville, N. J., High School. Miss Ruth Parker has charge of the advanced department of the Law- rence. Kan., Business College.

THE BUSINESS LETTER

(Continued from page 20)

possible, send samples of your goods and let him judge as to quality. He then sees just what he is buying. Strong descriptive statements are ef- fective in creating a favorable im- pression of quality.

Letters written to dealers must be full of enthusiasm. The seliing effort must come from them so any vigor or confidence that you can instill in them is sales help. Over-enthusiasm is less likely to offend a dealer than a con- sumer. But the dealer gets more sales letters than the consumer hence the arguments given him must be mar- shalled with greater care. He is look- ing for co-operation and material and spiritual help. Many dealers argue that a house that cannot send out let- ters of appealing nature would prove a poor ally in any sales venture.

Letters to dealers should be filled with the strong personal element and have a frank man to man attitude. Their language may even be colloquial and breezy, but never clever. The big thing in our letters to dealers is to get right into the things in which they are interested and give them a good, clear, definite message of service.

MEANDERINGS

(Continued from page 18)

kindly and benevolent gentleman and a cruel and consciousless scoundrel living within the same skin. Also, George Gray Barnard, in his wonder- ful marble allegory, "I Feel Two Na- tures Struggling Within Me," has with consummate genius made vivid the same idea. Perhaps this is the explanation of the Prussian. When all is fair and sweet in the world, and there is no smell of powder or blood in the air, he goes about his work or attends his kirke or his beer garden or his turn-verein, a fairly good- natured and decent person. But once the war trumpet sounds and he is called to the colors, his gears are re- versed and he becomes the combina- tion of tiger and hyena that the Gen- eral Staff demands.

It is a costly mistake that the world did not find out this dual nature of the Hun sooner. In reality, the es- sential brutishness of the Prussian has been known for a long time. Even the great German poet, Goethe, knew it a hundred yaers ago. Said he: "The Prussian is at heart a sav- age, and civilization will only make him more savage." The world is just beginning to realize the truth of this paradox, and having learned it, it is pretty safe to conclude that the de- mon in the Prussian will not be al- lowed to run amuck in the world again, no matter what the cost o) stopping him may be.

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The RED CROSS and CLARA BARTON

Stories from Recent Real Life By CHARLES T. CRAGIN

Hohoke, Mass.

Part Three

eriod of nervousness and Followed the home-com- ing of Clara Barton, and during this per- iod she went to the Jackson Sanitarium at Danville. New York. and finally rented a house in that beauti- ful section of the country. She was liv- ing there when tin- Red Cross got its first work in time of peace. The great northern peninsula of Michigan was an immense timber forest, and From tin's forest has been taken the lumber which built the great wooden cities of the West. The first, Chicago, that was destroyed by fire when Mother O'Leary's cow kicked over the lan- tern in 1872, was a wooden city. That is why it burned so easily. As the timber had been cut in Michigan, the land had been cleared of stumps ami numerous small farms had appeared. and there were thriving villages, not very large, scattered all over the peninsula. There was not. in that time, any forest reserve. Today, these great timber forests are carefully watched by United States Forest Ser- vice men. who are constantly on the lookout for fire. In issi. nothing of that kind existed, and there came a terribly dry season. No rain fell for weeks, and the result was that these great forests and clearings where there was plenty of underbrush and trimmings from the great trees, be- came regular tinder beds ready to burn like powder the moment a match was dropped, and of course s imebody dropped the match, a careless hunter or fisherman, perhaps neglected to cover up the fire carefully, or emptied his pipe. Anyway, the fire started. and swept over the north peninsula of Michigan. Hundreds of lives were lost. Farm bouses, villages, railroad trains, everything that same within sweep of the flames shriveled, and scorched, and went up in smoke and ashes, and there was ruin and death all over the territory. Hundreds of families were homeless. They bad lost everything and barely escaped with their lives from the rush of the flames, and then the Red Cross So- ciety went into action.

Rochester, Xew York, was made the center of distribution, and from all parts of the country there came pouring in money, and food, and clothing, and medicines, and, like an old war horse snuffing the battle. Clara Barton came from her country house and again went to work just as she did in the terrible Civil War davs. and in the davs of ruin and

death in France, after the Prussian wave swept over that fair land and left it crushed and desolate. Magni- ficent work was done although, as yet, the charter of the society had not been signed. It was a year later be- fore it had any real official existence. Then there came the great Mississ- ippi valley flood. The Mississippi river is not an imposing stream to look upon; it lies flat and muddy in the great central valley of the Con- tinent as it flows its three thousand six hundred miles from Lake Itasca, away up next to Canada line, down into the Gulf of Mexico. The river lies flat with the plain most of the way. There are no rocky battlements towering up as they do along the banks of the Hudson, and so the river is not imposing, but it runs very near in tin- level of the country, on either side, and when there comes a great rise in the water, the river is higher than the land, and so they build levees all along the river banks, es- pecially below St. Louis where the "Big Muddy" comes to the Mississ- ippi with its coffee colored flood and goes on down through the low lands These levees are simply* banks of earth piled up along the river side so that when high water comes the river sball not overflow and bring a second deluge on the valley, but these levees often break and, when they do, they have what they call a crevasse and the country round about becomes a great lake, and this year of L882 wit- nessed extremely high water all the way down the valley of the Mississ- ippi, the levees failed to hold the flood and crevasse after crevasse fol- lowed, ami all the land was under water. A hundred thousand people were homeless, many of them were drowned in the great onrushing flood which swept in upon them, and after the water subsided there was ruin, desolation, disease and death every- where in the vast valley of the lower Mississippi and the cry for help from a stricken people rang loud through- out the land, and the first to respond was the now fully organized Red Cross, with Clara Barton at its head. Steamboats, bearing the Red Cross flag and the Red Cross sign, fore and aft. were launched, loaded to the gun- wales with every kind of supplies, food, clothing, building materials, and above all medicines with plenty of doctors and nurses to look after the sufferers who. many of them, lay at the point of death, stricken with fever and every kind of disease. For months these Red Cross boats of mercy plied to and fro along the Mississippi ami its tributaries, bringing relief to the stricken population. It was a magni- ficent demonstration of what organiz- ed relief could do in a great emer- gency, and soon the valley began to smile again. Xew habitations, bet- ter than the old, were erected. The destitute were clothed and fed and put upon their feet again, and the fertile earth brought forth bounteous harvest, and again prosperity smiled upon the great, rich valley of the Mississippi.

In the Valley of the Conemaugh

A few years later in 1886, there came one of the most terrible disas- ters the country has ever known. The little city of Johnstown, twelve or fifteen thousand population, lay in tin- valley of the Conemaugh. The Conemaugh is a little river and Johns- town is about eighty miles out of the city of Pittsburg, where the Cone- maugh joins the Alleghany and Mo- nongahela and flows on to make the Ohio. About ten miles above the city of Johnstown, there was an artificial lake. It had been built by wealthy men in Pittsburg, who wanted a place where they could go and enjoy fish- ing. They made this lake by darning a small stream that ran into the Conemaugh. It was a great earth dam, if I dared to be profane I should say that it wasn't worth a dam, but they built it nearly one hundred feet high and so got a deep lake several miles long.

Sluiceways were built on each side of the dam to let off the water when it reached a certain height. Every spring, lots of water came down the Conemaugh from this lake through tin- sluiceways, and the cellars along the creek bank were generally flood- ed during the spring season. I re- member that spring well. I was in Chicago at the time and it rained and rained, and then it would rain some more, and after a little while there would be more rain until everything, pretty much, was water soaked, and streams all over the country flowed beyond their banks, and floods were an everyday thing. And then, one day. as evening was drawing on and the housewives of Johnstown were preparing supper for their men folks, most of whom were employed in the great "Cambria Iron Works," there came tearing down the valley at full speed, a horseman yelling, "To the hills for your lives! the dam has broken and the lake is coming down on you!" And just behind him, in plain sight, a great wall of water fifty feet high, came towering its white crest down into the narrow valley where lay the city. At the lower end of the city, the Pennsyl- vania Railroad had built a stone bridge across the creek over which it ran its trains. The Pennsylvania rail- road does its work in a very thorough manner, and it built a bridge so strong that no flood could tear it up. The flood simply went over it and the bridge held, but the flood swept the houses of Johnstown on to this bridge and the bridge stopped them, and they crushed together, and the flames from hundreds of stoves were soon burning to death those who were not drowned by the flood or crushed by the walls. More than eight thousand lives were lost in the great Johnstown disaster. I went through there on one of the first trains from the West. For eighty miles we crawded on tres- tles up the valley from Pittsburg. Wreck and ruin, all around us, roofs of houses, dead cattle, clothing, every- thing you could think of, and in the

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city itself the coffins were piled twenty feet high all around the little temporary railroad station, and we could Hear the dull explosions of dy- namite as the searchers blew up the ruins at the bridge in their search after bodies.

It was a Sunday morning that the news of the terrible Johnstown disas- ter came to us in Chicago where I was stopping at that time, and imme- diate steps to furnish relief were taken. Collections were taken up in the churches, and from all parts of the country relief came pouring into lohnstown and there went Clara Bar- ton, personally, to take charge of the Red Cross work. Sue was then sixty- five years old. The Governor of Pennsylvania sent state militia in there at once, for already robbers were stripping the dead of jewelry and even clothing. They made short work of anybody who was caught at that kind of business. A rifle -hot made trial unnecessary. For five in 'Hiii- Miss Barton took charge of the Red Cross work in Johnstown, ('■real -.lore-houses were established, and without money and without price food, clothing, medicine, and furni- ture, a- fast as new houses could be built, were given to the sufferers from that awful disaster. Hut Johnstown was relieved completely. There was more than enough money sent there to pay for everything wanted, and l,n- the first time on record there was money left after everybody had been provided for. and the city of Johns- town rebuilt, is now the headquarters of the great Cambria iron works, a much larger city than it was in 188S1.

A Tussle with Yellow Jack 1 ,im just a little ahead of my story. lor it was in September of the pre- vious year that Yellow Jack made his last excursion to the South. Yellow fever broke out m Jacksonville, Fla. There was always yellow fever in those Southern states in those days, but it did not often become epidemic. You know we have small pox in every big city of America, but it does not spread. This time Yellow Jack de- cided to treat everybody alike, but the Mayor of Jacksonville got together a committee and told everybody liv- ing in that city to get out and go into the country places, camp out. do any- thing to prevent the spread of the frighftul disease. They didn't then know much about Yellow Fever, they knew what it did, how the sick turned a ghastly yellow, and how the black vomit came, and then sudden collapse and death. But they didn't know that it was that little black mosquito, not like our lovely sweet singing mos- quito of the Xorth, but a little black silent nipper, that carried the poison from one person to another, and there was panic whenever Yellow Jack made his appearance, for they knew well enough that nothing but frost could stop it. You know small- pox goes all the better in cold wea- ther, but frost kills the mosquito and the fever soon dies out. Well, the Red Cross took ,i hand at fighting

Yellow lack and then sent to Jack- sonville twenty Red Cross nurses who had themselves had the fever, and you don't have it but once. Gen- erally, you don't need to, it kills you the first time. Well, they fought the fever from September till along past Christmas, when the welcome frost enabled them to leave. It was a ter- rible time for those who happened to get caught in the fever territory. They wouldn't let you come into a place for fear you would bring it, and after you got into the place they wouldn't let you go out for fear you would take it with you. Trains were held up and passengers at the point of a gun obliged to stop where they were. At that time I was in Man- chester. X. H., and we had a young fellow working in the shop. He was a crank, "twenty-four karat hue," and he got mad about something and quit the shop, and took his wife and baby and went down to Florida to work for an uncle of his near Jacksonville, peddling sewing machines. He got down there just in time to take part i:i Yellow Jack's picnic proceedings. They camped out wherever they would let Vhem, and pretty nearly starved to death and he was crazy to get away from there, and finally he got permission to go if lie would take a train that made no stops until it got out of Florida. He didn't have any money but I sent him by wire enough money to buy a ticket to Manchester, and 1 assure you that he didn't do any more kicking about conditions up north after he got back there.

The Final Call to Action

It was in the year 1KU7 that Presi- dent McKiuley made a personal ap- peal to the people of the United States to help the sufferers in the prison camps of Cuba. For more than a year the revolution had been in progress in the island of Cuba, and the bitterest and most savage species of warfare had been going on in that distracted island. Gomez, and Garcia, and the negro Maceo, led the revolu- tionists. The Spanish general in com- mand had come to be Weyler, and W'eyler had herded the families and the old people of the revolutionists into camps, where they were fenced in and around, to starve to death, un- less they got supplies from their friends on the outside. It was a hor- rible condition of affairs. Children and old people were dying by hun- dreds for lack of food, and the Red Cross prepared to go there, and Clara Barton got a ship all ready loaded with supplies of every description. The United States was disgusted at the cruel warfare in Cuba. Cuba was not strong enough to overthrow the power of Spain, and General W'ey- ler was a grim and cruel ruler. The United States battleship Maine had been sent down there to guard the interests of the citizens of the United States who might be living in the dis- tracted island. There were a good many of them on the sugar and to- bacco plantations as overseers, clerks and managers, and the great white

battleship lay there in silent disap- proval of Spanish misrule. One night there were strange whisperings around the cafes and wine rooms and gambling dens of Havana that some- thing was going to happen. At mid- night, there was a dull, heavy explo- sion, a flare of red light lit up the inky blackness of the harbor, a great white shape heaved up out of the water, a bell tolled, and the Maine sank into the mud and slime of Havana, making an iron coffin for more than four hundred men, who were drowned like rats in a trap or killed by the explosion. Nothing un- der heaven could stop war. "Remem- ber the Maine" was the battle signal that flashed from the ensigns of Dewey's fleet as it sank the Spanish fleet in Manilla Bay, and "Remember the Maine" fluttered as the battle sig- nal of the warships of Schley ami Sampson at Santiago and "Remember the Maine" was passed from lip to lip as Roosevelt's rough riders ami the Xegro regulars stormed San Juan Hill. It was a newspaper war, for the Spanish government probably had nothing whatever to do with the blowing up of the Maine. War came and in 18H7 hundreds of thousands of men were recruited to go over and take possession of the Island of Cuba.

The Red Cross had made extensive preparation for work in the horrible prison camps. General Weyler had decided to starve his prisoners to death if the fighting men did not stop their warfare on Spain, but the declar- ation of war put an end to this work. Spain and the United States were at war, and the great ship, which had been secured for the Red Cross work in the prison camps was at once pre- pared for military service and the work of the battle field. The "State of Texas," an ocean going steamer of the Mallory Line, had been chartered and loaded with Red Cross supplies, mostly contributed by citizens of the middle west, Kansas City more than any other one place. There were 1,400 tons of everything necessary for this work, on the good, safe-going "State of Texas," which had a crew of thirty or thirty-five men. But she had some difficulty in getting into the Island of Cuba with her supplies, for Admiral Sampson didn't want food to get in there lest the Spaniards take it. And then there came the battle of Siboney. followed by the battle of San Juan Hill, and the Red Cross got permis- sion to take any wagons that could be found and go forward to where the battle had been raging a couple of days. There Clara Barton, 77 years old, found plenty of work to do. It was a most distressing sight that met the eyes of the Red Cross workers when they came to the rear of General Shaffer's army after the battle of San Juan Hill. Hundreds of wounded had been brought back there the first day of the battle. They lay in an open field of tangled grass with mud from tropical rains, sticky and damp, underneath. When it was not raining the sun blazed out and fairly

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scorched and burned. At night a chill wind from the ocean made the wounded men cringe and shiver when they were not burning up with the fever of their wounds. There was not a hospital building in sight. Only a few dog tents to cover the suffering soldiers, some of them dying. They had been brought in from the field, their blood-stained clothes stripped off them in many cases till they lay absolutely stark naked in the blazing sunlight or drenching rain. The aged Angel of the Battle Field had never seen anything 'worse even in the days of the great Civil War. But she knew exactly what to do and soon fires were blazing, soup and gruel and hot tea and coffee and wines and food were provided, and blankets, bales of them, were brought to cover the suf- ferers. It was the same angel who forty years before had come to the stricken men at Antietam and Fred-

I ericksburg. She was 77 years old, this small Massachusetts woman, but her hair was as black as ink even then

| and she was as active as ever. A day or two later after she had established order and comfort, there came to her a burly, red faced man in a rough mud-stained suit of clothes. A red bandana handkerchief under his cav- alry hat protected his sun-burned neck. A big pair of eye glasses strad- dled his nose and a couple rows of prominent white teeth smiled on the woman as he said, "Miss Barton, I have got a lot of men in my regiment that are sick and they don't want to leave the regiment, and I need such delicacies as you've got here for them. Could I buy some of these of you? I think a good deal of these men and I am proud of them."

"Not for a million dollars Colonel Roosevelt," said the lady, "though we are very proud of you."

"How can I get them. Miss Bar- ton?" asked the red faced man anx- iously. "Just ask for them Colonel," said the lady.

It is entirely safe to say that Theo- dore was "Deelighted," for he went away carrying a great bundle of sup- plies on his broad shoulders, and his sick men got all they wanted.

The End of the Chapter

The Spanish-American war ended the active field work of Clara Barton, although the great Galveston flood of ©00, in which 10,000 lives were lost, and 4000 houses crushed like hazel nuts, gave her a final fight against disaster. Almost eighty years old. she was in it as active as ever. But in 1900 the American National Red Cross was reincorporated, and Clara Barton retired from the presidency under just a little bit of a cloud, which became magnified far beyond its real proportions. The President of the United States became, and is today, the president of the Red Cross Society. In 11104 Mr. Roosevelt be- came its first president, as Mr. Wil- son is its president today.

Miss Barton retired from office rather unhappily. There was a good

deal of friction, and there were those who said that the finances of that great association had been carelessly handled. I have not the least doubt that Miss Barton was a poor book- keeper. I never saw a red, hot. wide awake active man or woman who was a good bookkeeper. Remember when she began her life work on the battle field she was the only woman nurse that heard the sound of the guns and smelled the powder smoke, and got her hands stained with the blood of the battle field, and had bullets strike down men while she was nursing them. The United States government never recognized her; never paid her. We can excuse that kind of a woman for not being a careful bookkeeper. She took the money that came in and spent it just as she spent her own money, and if some of it was expend- ed carelessly, as no doubt it was, by such a woman, doing the work of ten. who in thunder cares? I am sure I don't. Nobody could make me be- lieve, and nobody ever did make the country believe, that, any money stuck to the hands of Clara Barton.

Her last days were spent modestly in a little home she had near Wash- ington, and in the country place in Oxford, Massachusetts, where her family had lived almost a hundred years before. She was 01 years old when, in April. 1912, she answered the final roll call of the Great Com- mander, who calls us all to the colors of eternity. I know of no figure in the whole history of the world that is more full of heroic action than this dark haired, energetic woman of whom Massachusetts and America are justly proud.

est penman now living capable of exe- cuting work of this quality, and prob- ably the last graduate of P. R. Spen- cer, Sr.

Mr. Warner was born near St. Johnsbury, Caledonia County, Ver- mont, in March, 1832. He took a course in penmanship under Piatt R. Spencer, Sr., at the Log Cabin Semi- nary, Geneva, Ohio, in 1838 and 5i). and has a certificate of proficiency, written in Mr. Spencer's own hand. He relates that Mr. Spencer would come in with his sickle, give a lesson and set copies for the students, and go back to his farming.

Air. Warner became a very expert penman and capable teacher of writ- ing, adding other commercial sub- jects. He taught at the Albany, X Y., Business College, Eastman's at Poughkeepsie, and was for a time teacher and partner with the late Prof. Lowell, at Binghamton, N. Y. He worked with many of the old time penmen, James W. Lusk, John D. Williams, George Davis, of Pough- keepsie, and others.

He came to Elmira in ls<>3, enter- ing the employ of Nathan Caldwell. who had organized the Elmira Com- mercial College in 1858. On the death of Mr. Caldwell in 1804. Mr. Warner took charge of the school and con- ducted it in various locations accord- ing to its growth, for about 44 years, in 1894 erecting a building of his own for the work

While Mr. Warner retired from regular business about six years ago. he is still active in going about the city, takes a keen interest in current events, works in his garden and flower beds, and as a diversion, and to keep in practice, tries his hand at ornamental penmanship.

Having known Mr. Warner for 3"> years, and being in his employ for six years, I can appreciate his work, and believing that a man should have credit for any remarkable attain- ments, while he is still living, I am led to submit the above at this time. X. C. BREWSTER,

Elmira. N. Y.

We are publishing herewith a por- trait of and signature by Mr. A. J. Warner, of Elmira, X. Y.. at the age of 85 years, who is probably the old-

G. G. Winter, for the past six years instructor in bookkeeping in the New- ark, Ohio, High School, resigned his position and accepted one with the Lakewood, Ohio, High School, to as- sist in organizing a new Commercial Department.

Mr. A. E. Cole, Commercial teacher in one of the Pittsburg High Schools. recently was awarded the degree of Bachelor of Science in Economics by the School of Accounts and Finance of Dequesne University, Pittsburg. Mr. Cole, like many others, started as a country school teacher; then be- came a professional penman, then a commercial teacher, and now a uni- versity graduate.

Chester M. Jones, who for four years taught in the Pittsburg, Kansas, High School, is now teaching in the State Manual Training Normal School of Pittsburg, Kansas. We wish Mr. I ones much success in his work.

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E. H. Thompson has gone from the Uraughon Business College, Memphis, Tenn., to Kinyon's Commercial Col- lege, Pawtucket, R. I.

Katherine Farrell is a new teacher in the Mueller School, Cincinnati, Ohio. Edith Cauble, New Albany, End., is the new commercial teacher in the Mt. Vernon, Ind., High School.

Rosa M. Smith is to teach in Bristol, Tenn. Miss Smith has been private secretary for the President of Grand Prairie Seminary, Onarga, 111.

William Fenzel, a former student of Ohio University, as charge of adver- tising in that well-known school this x e a r .

Marguerite Little, Avoca, Pa., is the new commercial teacher in the Pitts- ton, Pa., High School. Ethel F. Ney is a new addition to the commercial teaching staff of the Man- chester, N. H., High School.

Caroline V. Eddy has charge of the shorthand work of the Oshkosh, Wis . Business College.

Blake D. Prescott is teaching short- hand for the Waterbury, Conn., Busi- ness College.

Rose Anne Howe, last year with the schools of Porto Rico, is a new- teacher in the Central High School, St. Louis.

Ruth H. Currier is a new commercial teacher in the Portsmouth, X. H., High School.

Mary Lally, of the Torrington, Conn., High School, is teaching shorthand for the Englewood, N. J., High School.

Edith W. Smith, last year with the Orono, Me., High School, is now with the South Portland, Me., High School.

Cora von Doehren is a new commer- cial teacher in Brown's Business Col- lege, Clinton, Iowa. Last year she was with the Xew dm, Minn., High School.

Irene E. Kane is teaching in the Clin- ton, Mass., High School. Grace Lawrence is a new commercial teacher in the High School at Har- rington, R. I.

L. E. Terry is leaving the Central Business College, Kansas City. Mo., for the Central High School there.

Mary H. Plimpton is teaching in the High School at Arlington, Mass. She was with the Junior High School, Chelsea, Mass., last year.

Florence E. Hamblen is the new teacher in the Torrington, Conn., High School.

Bertha Cowan, Bridgeport, Ohio, is the new commercial teacher in the Peru, Ind., High School.

H. A. Reneau and L W. and A. J. Karlen, Engrossers in Insurance Companies, Des Moines, Iowa.

Mrs. Edith Priest is teaching commer- cial branches for the Winslow, Me., High School.

Lena E. Addelson, last year with the Morse High School, Bath, Me., is now teaching commercial work in Old Town, Me., High School.

Chester Jones, last year with the Pittsburg, Kan., High School, has taken work as a commercial teacher in the State Manual Training Normal School, at Pittsburg.

Mabel Burgy, of Ottawa, Kan., is a

new commercial teacher in Ottawa

University.

Gladys Galloway has recently been

chosen commercial teacher in the St.

Albans, \'t.. High School.

Alice I. Bulfinch is teaching commer- cial work in the Baldwinsville, Mass., High School.

E. F. Burmhaln has charge of the commercial work in the Escanaba, Mich., High School.

Bertha G. Cole is a new commercial teacher in the Windsor, Vt., High School.

Margaret J. Wallace, last year with the Manchester, N. H., High School, is now with the Troy, N. Y., High School.

Harry D. Smith is the new commer- cial teacher in the Paterson, N. T., High School.

Mae G. Smith is now with the Boston School for Secretaries. Last year she was with the Somerviile, Mass., High School.

W. L. Lillie, last year with the North Attleboro, Mass., High School, is now with the Xew Bedford, Mass., High School. Air. Lillie is succeeded by Miss Beth S. Hayward, last year with the Beverly, Mass., High School.

Miss Lucille Dillon is the new com- mercial teacher in the Minot, N. D., High School.

William M. Maxwell has charge of the commercial work in the High School at Robinson, 111.

Abbie A. Morrill is in charge of a new secretarial course in Mrs. Dow's School, Briarcliff Manor, N. Y.

Ethel Smith, of Mt. Victory, Ohio, is

a new commercial teacher in the Rossford. Ohio. High School. This' is a suburb of Toledo.

Miss Mildred E. Rice, of the Utica, X. V., Free Academy, is a new teach- er in the Holvoke, Mass., High School.

Charles H. Worf, Bowbells, N. D.j and Miss Mabel Rosel, Bottineau, N. D., are new teachers in the commer- cial work of the Northern Normal School, Aberdeen, S. D.

Helen A. Baker, of Lenox, Mass., has recently taken a position as assistant commercial teacher in the Lakewood, X. J., High School.

Ruby Turner, last year with the Tona- wanda, X. Y.. High School, is now with the Oil City, Pa., High School.

Miss Flood and Miss Collins are two' new commercial teachers in the War- ren, Ohio, High School.

Mary L. McCarthy, of Willimantic,

Conn., is to teach commercial work

this year in the Benton. 111., High

School.

Anna H. Mee is a new commercial

teacher in the Burrillville, R. I., High

School.

Lillian Wilson is a new commercial

teacher in the Spring Valley, Minn.,

High School.

Hazel H. Pope has recently become

shorthand teacher in the Concord, X.

H., Business College.

John B. Alley, Stoneham, Mass., is a new shorthand teacher in the Bry- | ant and Stratton School, Boston.

W. J. McCarty, for many years with the Packard School, New York City, has recently been added to the staff of the College of Business Adminis- tration of Boston University.

Z^stpUA^l^ stJz^

By A. D. Taylo

ROUNDHAND OR ENGROSSERS' SCRIPT

By E. A. Lupfer, Zanerian College of Penmanship. Columbus, Ohio

LESSON No. 10

The beginning loop of U, Y, (J and X is full and about the same as the loop in F, B and R. See that the down stroke of the loop is curved as much as the up stroke and that it is slightly shaded. This shade should no: be as heavy as the main shades. Notice the slant of the loop. It is necessary to make both shaded down strokes in U and Y the same in thickness. The dot on Y shou'd be rather heavy, neat and up off the base line.

The Q and X begin exactly the same. Make the horizontal oval of Q the same as in L. Dots on the X are important for beauty but not legibility.

Practice until you can make good letters without retouching. You will make money and save time by it. However, retouch letters you do not get correct the first time. All engrossers make some poor letters but usually they are able to convert them into passable letters by a little retouching.

Study the shaded down stroke in C, E and O. The b .ilk of the shade is below the center. See how graceful you can make the shade. If put on too suddenly it will make an awkward break. The slant of the finish of C and E should be the same as the general slant. The middle loop in E should slant upward slightly. You will find the ability to make various harmonious (not freakish) styles of letters will serve you well in actual engrossing Some letters fit a certain space better than others.

The O and D are rather trying on the nerve but you can learn to make them if you are determined. Som< raise the pen in D, while others find it best to make the latter without raising the pen. Make the top oval part of A downward after you have made the body part.

Eigures are very important for they are used often. They will be easy to make after you have a good mental picture of them. \Yatch slant, height and weight of strokes.

The small letters are presented for a review. See how uniform and graceful you can make them. Hit tin- head and base lines evenly; that is. pull all the shades do ,vn close to the base line before making the turn-. Work and be happy.

a@aa

/ ■* >3-¥S6 7?90JZ3-¥S6 ' 7#>£0J234'JV7!f'sa/23#S'6

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:ing by. E. H. Fe

North Central High School. Spoka

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NO FEDERATION CONVENTION IN 1918

Whitewater, Wis., Sept. lx. l'.ilfs At a meeting of the Executive Com- mittee in Chicago, September 7, it was unanimously decided not to hold a meeting of the National Commercial Teachers' Federation this year. The Committee had a meeting in Chicago in May, and were preparing for a grand Convention next December. In August letters were sent out to a great many members of the Federa- tion asking their opinion on the ad- visability of postponing the Conven- tion until the Christmas vacation, 1919. Eighty per cent of the answers were in favor of postponement. 'Pin- Committee took into consideration the sentiment of the membership and decided to postpone the meeting. The postponement is made as a war measure. The one big question be- fore the people of the United States at present is to win the war. The sentiment of the members was that we could do more toward winning the war by postponing the Convention than we could by holding it. It will give the members an opportunity to invest the money which would be spent in attending the Convention in Saving Stamps or Liberty Bonds. It will also lessen travel to that extent. Secretary McAdoo has recently is- sued a statement earnestly requesting the people of the United States to use the railroads just as little as possible, and stated that the Government need-

ed the transportation facilities in con- ducting the war. It is in harmony with this request that the Committee decided not to hold the Convention.

The Federation is out of debt and there will be no expenses during the interim except for postage. The com- mittees of the Federation will con- tinue to work upon some very im- portant problems. It is believed we can do more for the country and commercial education in this way than we could by holding the Convention.

Members who have paid their dues lor 1918 will have their membership extended for one year. The member- ship card will be good for the next Convention, whenever it is held.

It is the hope of the officers of the Federation that the members will not lose their professional interest thru this postponement, and that we can look forward to a big Convention in 1919. It is hard to conjecture what conditions will be in 1919, but we hope they may be such that we may hold a Convention that will be an inspira- tion to our members and of great good to the cause of commercial edu- cation.

Yours respectfully,

JAMES C. REED, Pres.

WANTED— Commercial Teacher Pit- vv man) Shorthand M or F. Send photo with application. 0. 4. HOFFMANN, Pres., Milwaukee Business College, 307 Security Bldg.

BARNES COMMERCIAL SCHOOL Denver, Colo.

Sept. 29, 1918. Editor B. E.:

I wish to express to you my per- sonal interest in THE BUSINESS EDUCATOR, and also to say that I believe that each number of the maga- zine is worth to me more than the whole year's subscription. In regard to lettering and engrossing, I consider the hours I spend and put to my private practice the most enjoyable hours and the most interesting of all NORMAL TOWER.

Mr. P. A. Fullen, who attended the Zanerian some years ago and who more recently has been located at Astoria, Ore., now has charge of the penmanship in the Glendale, Calif., Schools. Mr. Fullen is a fine teacher and man and will, we are sure, secure results of a practical nature in writ- ing. He recently favored us with a list of seventy-six subscriptions taken from among his teachers and pupils, which alone bespeaks his devotion to the cause.

Attention Commercial Schools

There is a Great Demand for Show Card Writing Courses

Foust's Complete Show Card Writer is the best text published: its contents covers every medium used in makinp show cards and en- grrossinff. Its adoption has just been made in the State of California. Send for catalog.

C. A. FAUST, 1024 N. Robey St., Chicago, III.

1918

BUSINESS

1919

Spanish Taught in Spanish

By Charles F. McHale

This text is written for beginning classes in Spanish in high schools and colleges. It is adapted to all systems of teaching Spanish. It has been found to be the most economical method of teaching this subject. It teaches vital, living lessons in Spanish from the very start. It insures correct pronunciation. It accustoms the student to think in Spanish. $1.00, Postpaid.

Practical Business English

By O. C. Gallagher and L. B. Moulton

An effective and inspiring course in business English by two of our most successful English teachers. All the exercises have been drawn from business life and represent the methods of highly successful houses. Advertising, Oral Salesman- ship, Sales Letters, etc. , are fully covered. With his training in English, therefore, the pupil will de- rive invaluable knowledge of the best business usage. 92c, Postpaid.

HOUGHTON MIFFLIN COMPANY

BOSTON NEW YORK CHICAGO

Expert Shorthand Training

Gregg School maintains special de- partments giving intensive training preparatory to court reporting, Civil Service work, or any other positions requiring a high degree of skill and accuracy. These courses are im- mensely helpful to stenographers who desire to increase their effi- ciency.

Two Remington Accuracy winners were developed in our typewriting department in 1918. Mr. Eli Gans won in the January tests, and in June, Mr. Leslie Lincoln wrote seventy-eight net words a minute without an error, thereby exceeding all previous records in these tests by six words a minute.

Classes for beginning students in shorthand open every week. Progress is individual.

Write today for more particulars.

GREGG SCHOOL,

6 N. Michigan Ave. CHICAGO, ILL.

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SCHOOL WANTED

Have cash to buy school well 1 icated. Do not care to consider proposition in city of less than 2 ">, 00 . Prefer larger. Correspondence confidential. Address, B. E. Davis, care of Business Educa- tor, Columbus, Ohio.

Ifipninpn^trifntion!

ukm ftqcnts wanted in cuoru citu AsWanMoupn in thcllnitcd States I I C to sell the most beautiful

tHN Service Record

I | on the market at the present lime f 15.000.000 IN THE LAST DR^Fr

(fucrq home U'Uh a service ffaq in its •■■ - prospecttue buuer , Bldb cD.W.dosrello.

" .nfcm'&i

CAN YOU WRITE CARDS?

Card Writers are "clean) g up" selling Our Flag t arcls. Send 4c for samples of Card Writers Supp ies. We will *rite v. ur t a<ne o one dozen Flag Cards f..r 25c. A .1 NTS WANTED. Address all rdersto McBF.E & BASHOR. 3 Hawthorne Ave.. West View Borough, Pittsburgh, Pa.

pYk 1* ^ialpk ^ g°°d school in a city J. Ul OaiC of 50(j0 Owner has

other business. Good thing for one who

can teach combined course; or for man

and wife who can teach both courses.

Small amount will handle it. Address

P.C.B., care Business Educator, Columbus, Ohio

I teach rapid, tireless

BusinessWriting

by mail. The posi- tion securing, salary raising kind. Write for free journal. FRANCIS B. COURTNEY, Box G-492, Detroit, Mich.

CflD OAI L* SPLENDID small Business rlin uALt College in ideal location: excel- lent reputation, no bills, en- rolled sixty-nine students last month, averaging one new student per day now. Will give terms to right party. Reason for selling, owner has orga iic trouble of long stinding that forces change of work. Address "Dividend Payer", care Businese Educator, Columbus, Ohio.

TTf-v*- Qolfi All or part interest in A Ul oaic agrowing Business Col- lege in middle West. City of 15,000. Nearest competition 100 miles. Cleared over 100% last year. Owner in class one. Write K, care Business Educa- tor, Columbus, Ohio.

BUSINESS COLLEGE;

FORCED SALE

ible afflic

Completely,

gantly equipped, established, flourishing, $20."00 capacity annually. Exceptionally favorable lease, city 400.000. Pacific Northwest, rapidly growing, fabulous payrolls, wonderful climate. Offered at Invoice, terms on part. Opportunity of a lifetime. Address SACRIFICE, care Business Educator Columbus. 0.

B

E A BANKER

Prepare by mail in spare time for this a'tra tive profession in which there are vk.-aX opp.i tunities for both men and women. Send a' on for free book, "How to Become a Banker," I EdBar G. Alcorn, President, American School of Banking, 29 McLenB Bldg., Columbus.

FOR SALE

Good money-making Business College in Southern Indiana. Doing good business, no competition within sixty miles, no commercial course in local high school. City about 10,000, territory drawn on about 100.000. The price of the school can be made in one year. 15 years old, fine reputation and support of the people, overhead expenses low. Selling on account of ill-health. Don't write unless you mean busi- ness and can pay cash for the business. Ad- dress

Box 193, care Business Educator, Columbus, 0.

\A/^ni*_or-| First-class Bookkeeping and VV dllLCU. Penmanship teacher for Bus- iness College in Texas, Address

Texas, care Business Educator, Columbus, Ohio.

For LARGER SALARIES In the WEST write

HAZARDTEACHERS'AGENCY

27th Year. $1 registers in three offices.

Globs Bldg. MINNEAPOLIS. MINN.

Old Natl Bank Bldg. . SPOKANE. WN. 211 15th Street - . DENVER, COLO.

The Pratt Teachers' Agency

70 Fifth Avenue NEW YORK

Recommends O'lltge and normal graduates,

specialists, and other teachers to colleges and

The agency receives many calU for commer- i public and private schools

rid bu

colle WM. O. PRATT. MANAGER

SALARIES

North Star Teachers' Agency,

O. J. HANSON. Men. FARGO. N. OAK.

POSIT.ONS for TEACHERS and BUSINESS COLLEGES for Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars— no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg, MARION, IND

More Than One Hundred Fine Teaching Positions

are still in our files, and from five to ten new openings reach our office daily. We have recently sent our candidates to the following cities: Chicago, Cleveland, Pittsburgh, Philadelphia, Brooklyn, Detroit, Indianapolis, Memphis, Toledo, Dallas, Louisville, Dayton, Nashville, Portland, Jersey City, Washington, Chattanooga, Wilmington— as well as scores of smaller cries and towns too numerous to mention. Many school hoards and school proprietors are asking us to look ahead for them. We have the best openings that the profession affords, and can place you now or later. Our best service is at your command.

CONTINENTAL

BOWLING GREEN

TEACHERS'

(INC.)

AGENCY

KENTUCKY

QUR business for August and September this year equaled the aggregate ^ for the rest of the year. Urgent requ sts are coming daily by telephone, telegraph, and mail and from all kinds of schools in every part of the coun- try. Examples: A woman advanced from $90 last year to $150 now; another from $65 to $100; another from $ll»l to $1W; another from $90 to $120; a woman beginner at $75: another $1125 for nine months. MAY WE HELP YOU?

September The national commercial teachers* agency

* E. E. GATLGRD. Manager (A Specialty bi a SgKMIst) Prospect Hill, Beverly, Mese.

August and

LOOK US OVER!

Largest Bureau of its kind in America. Places Commercial Teachers in all states. Positions filled in the best schools, including half of the State Universities.

200% net increase in business to September 1st. A successful Bureau, giving the highest type of profes- sional service.

We place you in a better position than can be secured thru any other source, or there is no commission to pay. For that choice position now, in Janu- ary, February, or next September, write us.

THE SPECIALISTS'

ROBERT A. GRANT. Mgr.

EDUCATIONAL BUREAU

516-18 Nicholas Bldfr. ST. LOUIS. MO.

Best Ever U. S. Liberty Bonds and Business Educator

PuLhsheu *r>d A.|ve:tneri will lhank you for

aaamazmaa

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BROAD-PEN LETTERING, by E. A. Lupfer, with Zanerian

LESSON No. 4

In this alphabet you will find a number of styles of letters. Select the styles which you like best, but be sure that your alphabet harmonizes as a whole. An engrosser needs a variety of alphabets and styles so that he can select lettering which will best fit the occasion or space. Some letters go together so much better than others.

The average person finds it difficult to read broad-pen lettering. People are accustomed to reading type and frequently penmen do not make their work as easily read as possible. Study the things which make reading easy. Some of the letters given are more modern and easier to read than others.

Give special attention to curved strokes. Notice that the last stroke of n and m does not curve as much as the curved strokes in other letters. Become a student of lettering. You can learn much from sign writers and the commercial lettering artist.

aa56c6cf^fiijjftrmnoppqqqr55tuuu

-iupfar

One of the many new lessons and beautiful, practical illustrations which appears in The Zanerian Manual of Alphabets and Engrossing, which is a revised, enlarged and greatly improved edition of New Zanerian Alphabets, published by Zaner & Bloser Co., Columbus, Ohio.

Lets Unite to Help the Red Cross!

Send me $1.00 and you will receive 12 cards with your name written on and some selected specimens of my ornamental penmanship for J our scrap book. Fifty cents of each order received htfore I lerember 31, 191S, will be turned over to the Porto Kico Chapter of the American Red Cross. A receipt for your donation, duly signed by

Think ho

You get the

cmr

ch we

il.Jt

>ith..

Are You Interested in

FINE PENMANSHIP?

, inclose twenty-five (

W. A. Schmidt, Rocky Mount, N. C.

WAR AND HOME STUDY

On account of the war, the high cost of living, and the great demand for labor, thousands of young people will be unable this year to attend high school and college, and thus must utilize their spare time in taking home study courses by mail. Special Rates for Courses Offered Civil Service English Law

Gramm-r School Typewriting Bible

High School Bookkeeping Agriculture

Normal Shorthand Drawing

Engineering Domestic Science Real Estate

Salesmanship Story Writing Automobile

Over One Hundred Branches Included

Thousands of Civil Service and office positions are now open for typewriters, stenographers, bookkeepers, and clerks. We rent and sell typewriters on easy monthly p:ivments. Write for prices and terms on machines.

Enrollment fee $10.00; "special rates of tuition" to those who apply now. Send your name today- may be too late. "DO IT NOW." For "Special Tnit •Scholarship" and full particulars address Dept. A.,

CARNEGIE COLLEGE, Rogers, Ohio

aGoodPen-

ns and tells

ithers mastered penmanship bymy

F. W TAMBLYN. 406 Meyer Bldg , Kansas City, Mo.

[OMEN

WANTED IN BANKS

w

WS WK You .-an learn by mail. Send for free hook.

-How to Become a Hanker," by K.lKiir <•■

Alcorn. Irs American School ol Banking

Dept. 13 18S East State Street, Columbus, O.

Buy a Bond and then Buy More Bonds

THE TEACHERS' FRIEND

A teacher often gets the blame for a stud- ent's failure, when the fault lies in the text they are teaching, just as it lies in a gun with its sights out of line. The Byrne text books shoot straight to the mark and the teacher receives praise for efficient work. There is a reason for so many of the best schools teaching Byrne texts. Examine them.

Byrne Combination Shorthand.

Bvrne Simplified Shorthand.

Byrne Simplified Shorthand (Spanish).

Byrne Practical Dictation.

Byrne Duplex English, Punctuation

and Correspondence. Byrne Practical Speller. Byrne Practical Business Writing. Byrne Touch Typewriting. Byrne Bookkeeping.

yrne Combination horthand

WRITTEN EITHER WITH TYPEWRITER OR PENCIL

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The Art of

ENGROSSING

P. W. COSTELLO

Scranton, Pa.

ROLL OF HONOR

The present world conflict has added another branch to the art of engrossing in the shape of honor rolls, which are in demand by churches, lodges, societies and business concerns, that the names of their mem- bers who have joined the fighting forces of the United States of America, may be pro- perly displayed in the church or meet- ing room.

Accompanying this little article is a reproduction of a hand made roll oi honor, engrossed upon a sheet of white kid finish bristol board. 22x28 inches in size.

The most peculiar feature about this piece of work was the request of the gentleman ordering it, that what- ever border effect might be used to enclose the names must be architec- tural in design, and of a character to match the interior woodwork trim of the church in which it was to be placed.

Mention is made of this request to impress upon the student the fact that the engrosser of the present day must not be satisfied with the mere ability to make beautiful letters and string them together in harmonious and ar- tistic arrangement. He must learn to draw so as to be able to give his clients anything they may want put into a piece of work.

It is true that in most cases the ar- rangement of the work is left to the best judgment of the artist selected to produce it, but there are also cases where the man or set of men who are paying for the work insist on their right to dictate just what shall be pul into it.

The school boy of the present day has far better facilities for acquiring some knowledge of art than those of -.'."i or :10 years ago, and the boy who for any reason may have to leave school before finishing the higher grades, may have access to the public library of his town, where he may select various works on art and profit by studying them.

The flags in the accompanying specimen were done in natural colors of red, white and blue, and the cross in burnished gold, as were the dots in the letters of the head line, "Roll ..f Honor." The flagpole, cord and tassels of the flags were done in a thin wash of yellow shaded with brown. All of the shading in the architectural border was rendered in various tints of green formed by mix- ing Hooker's Green Xo. 2 and Payne's Gray. Flesh tints in the soldier and sailor faces produced by mixing light red and gamboge.

ROMOPttONOR

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SatfitK Dofin -TV\incq &nuHiu«

3nri .\*n-3- "?"*!" t^tfiA.a -■Rcrri Carles-? -?iml.\u'u. Mn V "•■Rcrru. ;TMnk S -.vic<tot".^lrulv.' •■Afiilt jr. enrolius SnKkfc

-"ItUM.i

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is MWiiwn. .'.imc^ll -"'l.Gi.hai' Muy', <tfum DokpR-? .Vcnmlun^Jtrli-"Ml -:i:;ck -vr.-?atn^d

tVvncy, 'JIUcSmI ?. ?Camt

Auivfr, _"H'i.q!i £au'f<

(?«inor, Qllicfiacfi'. £i>ltiis. Snlfionii

t?urn5. JoKn Gaftteu James C

i?j(frci. jincrcu'j ifdnnun. Scmfp.

k?avr. t?.'nvU'.<<

Irusf Hulusatm

^JUJBB

•iT\

?{hiuly miu'inkr m wurprauerji .•.spiritual miu triuporal uK'ltiirc of tile, atfituc itatm'i tm.'mln.'rs rf iftis'piirish. .

WANTED:— Liberty Bond Buyers to promote Democracy and down Autocracy.

MY SPECIAL

A dandy little book-form Card Case and a dozen cards with your name written in my ex- pert style, sent postpaid for 35c Send today. Your money back if not satisfied.

A. P. MEUB

Expert Penman

High School PASADENA, CALIFORNIA

HONOR ROLLS

the One in service. Place for Photo, Printed lora. filled in with Beautiful Writina. Agents ed. Bis Comm Quick Sellers. 3c. Stamp for Ic an I T F L. Blystone. Pitcairn, Pa.

12 NAME CARDS FOR 25c

sj/f?)? Special to Penmen

^Sti,,, Blank Honor Rolls. 10 ^^rTf? for $1.50. 20 for $2.2.i, J" $2.50. 100 for $s.t)0. 5 cards 12 for 16c.

Penmanship Teachers

who wish to Bret the best results should have one or more of my large charcoal drawings of the correct position of the hand, arm and pen. size 20 x 28 inches. They are large enough to be seen distinctly for 20(1 feet. By keeping this drawing constantly before your class you can- not fail to get wonderful results. Sent in mail- ing tube, post paid for. $2.00 each. With your name or name of your school in large, shaded old english text. $2.50 each.

Send 50 cts. for 12 Reputation cards, all se- lected combinations of different names —none better.

A.W. DAKIN, 604 W. Colvin St., Syracuse, N.Y.

BOOST L. B.'S AND B. E.'S ~ THE BEST EVER!

^ <5^^uJ/'neM&J*Ma&r &

7. Why is arm movement writing advocated?

8. Xante in the pedagogical order of their importance the following es- sentials of good writing: Form, po- sition, speed, movement.

Question i 1 ) Please name, de- scribe and indicate function of the forearm muscles upon which the arm rests in its relation to writing. ( :.' I ("live full information in regard to the different muscles employed in differ- ent movements used in writing such as in the ovals, push-and-pull exer- cises, compound curves, etc.

W'm. O. Connor.

Answer (1) The names correspond with the hones, the shape, and the function. They are employed to hold the pen and to move the fingers. The skin covering rather than the forearm muscles serves to retard and control the movements originated by the muscles of the upper arm and shoul- der— the basic movements in the arm or so-called muscular movement.

(2) Space forbids detailed infor- mation, hut you could probably get what you are wanting in "Zanerian Anatomy." price 25 cents.

Questions in Writing for County Teachers' Examinations for the State of Ohio by Tom Sawvier, Columbus. Ohio.

1. a. Make one line of a closely- spaced, compact oval exercise two spaces in height, and one line of the slanting straight line or push-and-pull exercise one space high. Omit one space between the drills.

b. Write in your best style the first verse of "America."

2. When should penmanship ap- pear on the daily program, and why? Discuss briefly.

■i. What is the pedagogic value of the blackboard in connection with the penmanship problem? Tell how yon would use it in the teaching.

4. Write a set each of capitals and small letters, and the figures from O-'.l in three groups. Show the styles you would present to pupils for reading and imitative purposes.

5. Outline briefly a plan for a writ- ing lesson in either an intermediate or grammar grade. Present exercise, letter-form and word or sentence ap- plication in your development.

("i. a. When should pen and ink be introduced?

b. How much pen writing would you require of pupils in arithmetic, spelling and language work?

c. Name two advantages in using pen and ink for general written ex- pression.

POSTPONED

1 i annual meeting of the Xew . ■<■ Federation or High School Commercial Teachers that was to be held in Boston on November 16, has been postponed to some time early in i^ecemoer, the exact date to be an- aounced later R. G. LAfRD.

NEWS NOTES

F. E. Auld, formerly of Scrantou, Pa., and Denison, fa., has charge of the Commercial Department in the Globe Business College of St. Paul. Minn.

S. A .Lewis, Jr., last year with the Knoxville, Term., High School, is this year connected with the Grover Cleveland High School, St. Louis, Mo., teaching in the commercial de- partment. We wish Mr. Lewis much success in his new position. Barnes School, Denver, is the title of the effectively printed and embossed gray-covered catalog issued by the Barnes Brothers, E. C, H. E., and R. P. B. Text and illustrations are alike good, and the tint bordered pages are artistic. Success and pros- perity are indicated by the booklet. E. T. Whitson several months ago established Whitson's Business Col- lege, Seattle, Washington, and re- ports that the school has been very successful from the start. He has ordered The Business Educator to as- sist him in his work. Howard Keeler, who some years ago had charge of the Commercial work in. the Brooklyn, New York, Commer- cial High School, now has charge of the School of Business in Rollins College, Winter Park, Florida. No doubt many of our readers will re- member when Mr. Keeler was in the Brooklyn institution. That he will meet with much success in his new- field of work, we have no doubt.

D. E. Bell, Sec, Brown's Business College, Springfield, 111., has started the school year by sending us a club of 100 subscriptions. This school has developed many good writers and we expect to see many trained this year.

A list of 176 subscriptions to the B. E. has been received from J. D. Rice. Chillicothe, Mo., Business College. Judging from this fine list of sub- scriptions, the school is certainly in a flourishing condition. Mr. Rice is a fine penman and as a consequence the students the College is turning out are good writers. Mr. H. Guy Wood, formerly with the Los Angeles, Calif., Business College, is now in charge of the commercial work in the High School, Helmet. Calif. . _iAl

Beacom Business Colleges, Wilming- ton, Del., with a branch school at Salisbury, recently issued a white- covered, embossed, splendidly printed and attractively illustrated catalog of forty-eight pages indicating a prac- tical and prosperous institution. Qual- ity and service are indicated by the text and courses offered. Business Success is the title of a thirty-two page catalog issued by Hunt's Business College, Eau Claire. Wis. It is printed in orange and black and effectively illustrated. Mr. Hunt started in the world as a pro- fessional penman, and has gradually evolved into a prosperous business school manager and owner. One hundred and forty-five subscrip- tions i> Mr. S. 1. Gresham's contribu- tion towards keeping penmanship alive in these strenuous times. Pen- manship is essential to progress be- cause of its importance in business and social life.

I. D. Ruff, of the Leech's Actual Busi- ness College, Greensburg, Pa., writes that they have the largest enrollment in the history of their school. He also favored us with a list of twenty- seven subscriptions, and stated that they need the B. E. to help them get the best results in penmanship. A number of students from this school were awarded Certificates last year. A list of two hundred and eighty sub- scriptions has been received from Florence Clayton, of the Rider-Moore & Stewart School, Trenton, N. J. This school has an enviable record in turning out fine business writers. Mr. H. W. West, with whom many of our readers are acquainted, and who has taught in the above institution for quite a number of years, is now in the service of our Country. M. A. Adams, recently of Pasadena. Calif., is now Principal of the com- mercial department of the California Commercial College, San Diego, Calif. Mr. Adams is a teacher of wide ex- perience and a penman of ability.

Mr. Otis L. Trenary, Secretary of the National Commercial Teachers' Fed- eration. Kenosha, Wis., has recently been appointed by the Governor of Wisconsin to head the Instruction Board for War Work for that state. No better selection could have been made. He is resourceful, enthusiastic, experienced in executive work, well grounded in pedagogic doctrine, and fearless to promote his convictions. Congratulations to all concerned. A list of sixty-three subscriptions has been received from John R. Jones, head Penmanship Dept., Richmond. End., High School. Mr. Jones writes a strong, business hand and will no doubt secure splendid results during the coming year.

Seventy-nine subscriptions is Daniel W. Hoff's contribution to the cause of good penmanship. Mr. Hoff, who is manager of the Meadville Commercial College, includes a year's subscription with each one of his pupil's list of supplies. Mr. A. B. Stamps is the teacher of penmanship.

<5^&uA*n^&&uxi&r &

ON ACTIVE SERVICE

With the American Expeditionary

Force

Le Mans, France, Aug. 26, 1918 Dear Mr. Zaner:

It is about time I am penning you a few lines. I have traveled several thousand miles since I last saw you; by rail, boat, truck and foot. Isn't it odd, these days, how far and so cheaply one can travel by joining one of Uncle Sam's Eastern Hemisphere's touring parties?

While at Camp Merritt I visited New York City, also Coney Island. Some place, is all I can say now. Next on the program was a boat ride. The first day out I took a fancy of leaning over the rail and looking for fish, Charlie Chaplin style. The first three days out I did not care if the ship was sunk by a U-boat or not. After that I could walk the decks like an old timer. It was a great trip. We had some rough weather. I was on the boat fourteen days.

We had several educational hikes in England. The cathedrals are very interesting; also the castles. The things I saw brought back events in history and English literature to me. The eats in England were scanty. What they gave us was excel'ent, but the quantity was small. The English seem to be far distant. They and the Americans did not mix very well.

The French are a very kind and polite people. They appear to want to do everything for us. If we boys could only speak their language it would be like home to us (?) But we prefer America to them all. I have been billeted at different places while in France. At present we are permitted to place on the heading where we are. The street cars here are only about two-thirds the size of the Columbus cars, but a majority of the time they use a trailer.

My Lieutenant is from Columbus He is an O. S. U. man and for a while was connected with the West High School. His name is Lieut. Rader. I am on detached service at present. I am in the Supply Co. at present. I have charge of one of the various departments. The harvests here were excellent. I saw women between sixty and seventy-five doing their bit in the fields. They cut the grain with a sickle, then bind it.

I suppose Bogdanski and the other boys are in service now. When they change the draft limit that will bring in more.

Where is Robert Bloser?

The Y. M. C. A. is doing a great work for the boys. Believe me. they appreciate it. Give regards to all.

Yours respectfully,

E. H. ETTER.

Address: Supply Co., S. O. S., Clas- sification Camp, A. P. O. No. 762, American Ex. Force.

By H. P. Behrensmeyer, Quincy. 111.

^ K^i£&;M/i£JS(24&u'a&r' &

DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

Send self-addressed postal for criticism, and stamps for return of specimens.

BROAD PEN LETTERING

As a rapid, artistic letter, the onf shown in this connection most ac- ceptably ri 1 1 s these requirements:

Practice on prin- ciples until you he- come familiar with their form and char- acter, and when you have mastered pen- handling to a certain degree, begin on the letters. Note form very carefully. Rule lines about three-eighths inch apart to regulate the height, and use a No. 2 broad pen and India ink. Aim for clean, snappy lteters, letters that require very little retouching with the common pen. The smaller alphabet was made with a No. 3 pen, with no retouching, and is given as a plain, marking style suit- able for window, cards, posters, etc. In "Buy Liberty Bonds" is shown still another stvle. embellished with

relief line. The more care you use in writing the letters the less retouching with a common pen will be required. \ini for uniform size and spacing.

ON THE ROAD TO BETTER WRITING

The latter half of September found your editor inspecting writing condi- tions in Northwestern Pennsylvania and Northeastern Ohio in the follow- ing cities:

In Warren, Pa., Supt. R. T. Adams and Supervisor of Art and Writing, Miss Lucy C. Ferris, are stimulating good writing through wise supervision where it is most needed, spending most time where results are poorest, confirming good results by "absent treatment." And the conditions in writing are above the average, and they are still improving.

At Corry, Pa., Supt. C. J. Laegle is getting behind the work by stimulat- ing conscientious and intelligent teaching. Here, too the work is pro- gressing practically because peda- gogically presented.

In Steubenville, Supt. R. L. Ervin is endeavoring to secure as good re- sults in writing as in other subjects by expecting the teachers to interpret manuals and present instruction in conformity to age and need.

In East Liverpool, O., Supt. F. P. Geiger is determined to have writing-

taught second to no other Ohio city, and with Miss Thomas, Supervisor of Primary Grades, to assist in the exe- cution, the prospect is fine for su- perior results. The teaching force is awake and in fine spirit for service.

In Niles, O., W. C. Campbell and Miss Eileen Gorham, teacher of short- hand in the high school and super- visor of writing in the grades, are improving the "art preservative" through intelligent normal effort in all writing done and not merely in the writing class.

In Salem, O., Supt. J. S. Alan and Rena Lowry join hands to help teacher and taught through needful, natural, rational instruction in all grades at the hands of all teachers and pupils. Supt. Alan is one who appreciates efficient instruction in writing and is getting it.

B. E. means Beat 'Em by buying Bonds Enough to give Berlin 'Ell.

'Jf/W'^GtM/ujj C'dtuxi6r' &

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable

',;■!-,:

Practicable English, by Oscar C. Gal- lagher, A. M., Head Master. West Roxbury High School, Boston, and Leonard B. Moulton, A. B., Depart- ment of English, High School of Commerce, Boston. Houghton Miffln Company, Boston, N e \\ York, Chicago. Cloth, 220 pages Price, !)2 cents, postpaid. Practical Business English tells how and what to write to conduct and promote business. Written primarily for pupils in the third and fourth years of high school, it provides a foundation on which to base future business success. Principles are pre- sented clearly and definitely, without lengthy, academic discussions. Every exercise is so planned and analyzed that the pupil has a certain piece of work before him, with specific direc- tions as to how he shall do it. The book is divided into four parts: (11 Business English, (2) The Business of the School, ( .'i ) Grammatical Forms and Sentence Structure, and (4) Practical Business.

The section on Business English presents to the pupil the broad use of description, narration, exposition, and argument as they are adapted to

business. In the section on The Bus- iness of the School, the spirit of ac- tual business is applied to all forms of written work arising out of school activities and the relations between teacher and pupil. The book further covers Advertising. Oral Salesman- ship. Adjustment and Collection Let- ters, etc. Oral and written work is emphasized throughout the text.

Practical Compendium of Commercial Pen Lettering and Designs, Fourth Edition, Revised. Newton Auto- matic Lettering Pen Co., Pontiac Mich. 100 pages, paper cover, illu- minated title, price $1.00. This is a book containing instruc- tions and illustrations in automatic pen, and brush lettering, show-card lettering and designing, etc. It con- tains a great variety of lettering and designs and is of value to home stu- dents as well a* to show-card artists Four pages are printed in colors il- lustrating automatic pen lettering and designing.

Patriotism in Washington's Time.

P. .1. Byrne. M. D. John Murphy

Company, Baltimore. Md. Cloth.

His pages, price $1.50.

This is a timely publication, full of inspiration, showing by sequence the evolution of Democracy as demon- strated in and by America. It is a compilation of historical data and documents, beginning with "The Al- bany Plan of Union for the Colonies" in 1T.">4 to Washington's Farewell Address in L796,

Obligations of the United States as to Panama Canal Tolls. Speech by Hon. Ellhu Root. The Phono- graphic Institute Co., Cincinnati. Paper, 51 pages, ISO cents. The famous speech is first printed in the "reporting style" and then in Roman type, which serves as a key to the former. Like all of the publi- cations of this company, it -is a model in engraving and printing, and a val- uable aid to students of the Benn Pit- man— Howard shorthand.

Derivative and Compound Words in Pitman's Shorthand. Isaac Pitman & Sons. 2 W. 45th St., N. Y. Paper binding, 71 pages, price 75 cents. ( )f special value to teachers and writers of Isaac Pitman Shorthand. I rinted from type and shorthand en- graved plates.

The History of Shorthand. Sir Isaac Pitman. Isaac Pitman & Sons, 2 W. 45'th St., X. Y. Cloth, 258 pages, price $2.00. Fourth edition. This is chiefly a history of English shorthand systems. It contains a wealth of material of interest to all who wish to know the origin of writ- ing by abbreviated letter forms and by signs and sounds. The evolution of shorthand writing is as interesting as any other art. and in many particu- lars more interesting because of its association with language. The Ap- pendix of over one hundred alpha- betic modifications is alone worth the price of the book.

About Books

An Italian proverb than a bad book.

says: There is no worse robber

Quoting from Tom Brown: Some books, tike the city of London, fare the better for being burned.

And now, one from Carlyle: If a book comes from the heart, it will contrive to reach the heart.

As applied to text-books, the intellect or understanding is to be reached, rather than the heart, or emotions. A poor text-book robs the student of the time that he should have spent studying from a good book.

Practical Text Books for Practical Schools have been specially prepared by authors of practical experience, both in school and in business. These books grip the attention and reach the intellect, and compel the understanding. There is no waste of time. The right thing is learned speedily. There is no wrong thing to he unlearned.

Our books have stood the severest tests for many years, in the largest and most pro- gressive schools. The schools are progressive because the books are progressive, being re- vised frequently to keep them up to date.

Catalogue and price list free. Get that and then select some of our books for examin- ation. They have been published for your special benefit, but you must make the next move in order to receive that benefit. Can you afford to neglect this opportunity, and go on using books that are barely "good enough" to get along with? Nothing but the best is good enough now.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue

CLEVELAND, OHIO

|.JII.)IM.IJIl1|.l.lJ.WJ.l»JJl»Jllli.».l»U.'ll..lI..IJ.Ill.l,I..IJi..lJ.ll»l,Ullil.lllJ.IT!Wi

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BARGAIN PRICES

First Book 108 Pagea, others 32 each. Business Writing 538 Lessons . Madarasz Artistic Gems 34 Alphabets of Lettering . .. Lessons in Engrossing Script 9.S Lessons in Artistic Writing- Madarasz Engrossing Script 3U Written Cards 50c 60 Written Cards 90c

C. W. JONES, 224 Main Street, Brockton, Mass.

5(lc

-worth $51.00

bOc

value $25.00

12c

worth $ 3.00

lie

value $ 2.00

lie

-worth $ 5.00

lie

-value $ 3.00

Engrossing and Card Writing

are my specialties Were you satisfied with your last year's diplomas, and the pr re you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25c.

G. D. GRiSET,

2909 CENTRAL EVANSTON. ILL.

The American Penman

The leading Magazine Demoted to Commercial E-lucation a~d Pen- manship. Beautifully Il.ustrated,

Contains graded lessons in busi- ness writing, tngro^sing, ornamental writing and tex lettering; Articles on Business Engl sh, Commercial Law, Accounting. Natural Laws of Business, School News, Personal News, Educational Business News.

Subscripts Pr'ce. $1 per Year.

Samp'" Copy, lfc.

Club Rates Given on Application.

Beautiful Oxidized Silver Wa*cb Fob given Fre° - t% s'ng'e sub- scriptions at $1.00 per year.

The American Penman 30^"^o,kc°

HIGGINS'

ETERNALINK -ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (2 oz. bottle by mail 20c.) The Engrossing Ink is for special writing, engrossing, etc., (2oz. bottle by mail 30c.) These inks write black frum the pen point and stay black forevt to age, air, sunshir

', chemicals wpplj

If your dtalcr that in is,

CKftS M. HIGGINS & C0..MFR. 271 NINTH ST. BROOKLYN. N. Y.

Best Quality at Lowest Prices

Catalog and fnll-s'V.pH samples sent on reoiiest.

ART ENGROSSING

Instruction in Deoio-ninp-. Vno-rossing

and Illuminat;r>o\ Drawing:

and Painting.

^ HOWARD & BROWN™

Rockland. Maine

By M. Otero Colmenero, San Juan, Porto Rico

VALUARi F R^OK <">■

£ TEH Ha fM CO..

"MMERCIAL PEN LETTERING

"Practical Compendium of Commercial Pen Letter- ing and Designs." (1918 edition, revised and en ar> ed.

esiRTialh u adfd and arranged fur School -ise.) A com- plete instructor in the use o thv M .irking. Shading, Plain, Special, Border and S-a i. w Lettering Pen*. Co tains

i .ages 7-v x 101- illustrating Ms «d .tes of Omrmrcii.1

Pen Alphabet*. D signs. Show Card Layout-, Corners.

il -rders. Sen. II Desig. s, e c, witl

for e .ch This book has a be>iut

printed in three col >rs and G Id.

book to be exactlv as represented or r

Pr paid, $1.00. Comp ete catalog of Lette:

Spencer Pedagogy of Rhythmical Penmanship

A Normal Course by Louisa Maria Spencer

Penmanship and Spelling thru Mental and Physical Development. Adapted

to all systems of muscular penmanship.

Successfully used in public and private schools and by mothers in the home.

CORRESPONDFNCE COURSES GIVEN

MATERIALS: Teachers' Edition containing Rhythmical Posture Drills and Letter-Stroke Songs

for Primary Grades: Students' Musical Edition and Script-Word Building Cards.

Address: SUPERVI ORS' AND TEACHERS* SCHOOL OF PENMANSHIP

204-205-218 Blanchard Hall. Los Angeles, California

Esterbrook Pens

The biggest business unit in America, the U. S. Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden, N. J.

IJW.1HHTfiBWIB.tiHJ.IIUmUIWi.l.lJaiJWW!Hi

fflEBBSa

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Gillott's Pens

The Most PerEect of Pens

PRINCIPALITY PEN, NO. 1

VICTORIA PEN, NO. 303

604ErJvT

DOUBLE ELASTIC PEN, No. 604 E. F.

Gillott s Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

The Zanerian Manual of Alphabets and Engrossing

A WORK ON MODERN ENGROSSING

A revised, enlarged and greatly improved edition of New Zanerian Alphabets

A book for engrossing artists and students, 8 xll', in., bound in boards, treating on the following subjects:

Roundhand Broad-pen Lettering Standard Lettering Freehand Lettering Display Headings Title Pages

Wash Drawing

Pen Drawing

Diplomas

Certificates

Resolutions

Designing

Besides the numerous examples of modern engrossing, it contains complete instructions how to execute the above various lines of the engrossers' art.

One of America's foremost engrossers writes:

"Am in receipt of your latest edition of the Zanerian Man-ial of Alphabets and Engrossing and 1 am certain the publication will prove a delight as well as a real help to all lovers of penmanship and engrossing. I w< uld have con- sidered it a gold mine in the days when 1 started to earn my livelihood in the engr- ssing profession."- P. W. Costello.

Price $2.00, Postpaid

Zaner & Bloser Company

Penmanship Publishers

COLUMBUS, OHIO

COST

ACCOUNTING

Splendid Opportunities for Men and Women

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man or woman who makes ready for advance- ment. Exceptional opportunities for men and women, due to war conditions. Our course in cost accounting is thorough and specially adapted to prepare for government appointments or for Factory I 'ost Work. Other courses include Accountancy. Auditing. Practical Accounting. Business Law and Book- keeping.

Prompt, personal attention of R. J. Bennett

R. J. 3ENNETT, C. P. A.

815 Land Title Bide. Philadelphia. Pa.

WGROMEDCOJW

Terry En<?.0

DESIGNERS - ILLVSTRHTORS

ENGRZWERS

(bLUMBUS.QHIO

IJII.II(UJJM.l,I.H.l.lUJ..IUH"JIHi,U,imUWt7!!^

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Rowe Shorthand

Continues to forge its way into additional schools. Many important adoptions have been made this fall

A complete system in itself, with a complete list of supporting texts, such as, Test Exercises in Rowe Shorthand, Reign'er's Dictation Course in Business Literature, Ross' Lessons in Touch Typewriting, and other major texts required in the training of stenogra- phers, leaving nothing to be desired in the complete course equipment which we supply.

It is a Big Money Saver because it does not have to be supplemented with all sorts of exercise books and pamplets, each adding to the cost of the student, in order to make it possible to teach or learn it successfully.

The Rowe Shorthand Text is Complete in Itself

and its teachings cover the whole field of shorthand work beginning with an easy under- standing of its principles and ending with the attainment of great speed. The most success- ful schools using it are those that adopted it by just having their teachers take our training course and thereafter starting all new students in Rowe Shorthand.

Reigner's Dictation Course in Business Literature

has out-stripped all others for the reason that it may be used with any of the popular systems. We regret to say that because its author, Mr. Reigner, has gone over the seas on special duty for the Government, and our own editors that had the work in charge are also in the army here and abroad, Part Two of this text cannot be published until their return.

Now is the Time to Make Arrangements for opening classes in January and Feb- ruary. We have no special inducements to offer except the superiority of the system, the greater satisfaction it will give to the teacher, the greater rate of speed at which it can be written, and the greater efficiency acquired by every student who learns it.

143 Second Street t S ^ Ha'lem Square

San Francisco, Cal. Mf // sn//xi>Lcrz/&o. Baltimore, Md.

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8$

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rT*HE purpose of com- Wf9H§L fi

\ * mercial education is ff^^fewf' \

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y This is the best of all reasons why every y school should teach the skilled use of the

I Self-Starting §

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g 374 Broadway New York g

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Challenge Shorthand

Pitman- Graphic

Pitmanic was the best on earth until Challenge Shorthand came.

Take an}- page of shorthand using three down- ward directions P, T, Ch. etc. written under speed stress, transfer to a ruled line the downward directions as actually written, and you cannot dis- tinguish, with less than 20 to 50 per cent error, the attempted verticals from left- or right-obliques.

That is why students have such difficulty in learning to read their dictation notes.

But with most specimens you can distinguish with 100 per cent certainty between the two outside directions left- and right-obliques.

Test this carefully before passing judgment. You can know the truth if you want to.

Challenge Shorthand, with Pitmanic rules and brevity, has but two downward directions, easily written with 100 per cent safety.

Challenge students easily learn to read their notes readily and accurately.

Five Short Steps from Pitmanic to Challenge Shorthand, nine cents, stamps.

Challenge Shorthand Manual, a complete text- hook, $1.25 ; to teachers, 90 cents.

M. SCOUGALE, Weatherford, Tex.

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F.H, BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

Better Books that bring Better Results

Burgess' Commercial Law

By KENNETH F. BURGESS and J. A. LYONS, Authors

The language is clear, the paragraphs arc short, while its teachability distinguishes it.

Lyons' Bookkeeping

This system alternates theory and practice in such a way as to present all the attractive features without the loss of time and attention that attend a pure practice method.

Miller's New Business Speller

The student is taught spelling through effective aids, as classification, various rules, as- ' sociation, interesting reviews, and through illustrations.

Read's Salesmanship

A complete textbook on an important subject. It is in six parts and is the most thor- ough and teachable presentation of this subject ever comprised in a single textbook.

623 S. Wabash Ave. CHICAGO

LYONS & CARNAHAN

131 East 23d Street NEW YORK

ussE^BMmmmmBXESE^m&mmmEmm

^ '^te'^&uJ/'/i&ti&dutafrr &

Practical Law

Next Class

ThpOQ Tflfl' New Model Arithmetic Effective English I HGOG IUUi a,„i Letter Writing Home Accounting

Modern Banking Ellis Industrial Bookkeeping Ellis Rational Speller Rapid Calculation Tablet Method of Teaching Bookkeeping.

ELLIS PUBLISHING COMPANY

BATTLE CREEK. MICHIGAN

The Newest Idea in Typewriting

KINESTHETIC METHOD

As developed in

The Model Typewriting Instructor

By CARL LEWIS ALTMAIER

Professor of Secretarial Studies,

Drexel Institute, Philadelphia

What is "Kinaesthetic Method?" It is a method based upon the psychology and physiology which underly typewriting. It is a method which develops and fixes the men- tal and muscular co-ordinations necessary in "touch typewriting."

The method and exercises of the book lead in the most scientific and direct way to

Touch Writing Knowledge of Forms

Accuracy Style

Knowledge of Machine Speed

The method and exercises have been thoroughly tried out.

The book is absolutely free from superfluous mat- ter, and is the result of years of experience. The use of the book is a delight to both teacher and pupil.

Sample copy to schools, 75 cents. Price and discounts for books in quantity furnished on application.

PARK PUBLISHING COMPANY,

5609 Pine Street

PHILADELPHIA, PA.

Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text -educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

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THE GREGG PUBLISHING COMPANY

New York Chicago San Francisco

New Publications

GREGG SPEED STUDIES, by John R. Gregg

Makes it possible effectively to combine theory with practice. Teachers say it has done more to advance skill in shorthand writing than any other book published since the Gregg Shorthand Manual. All writing and reading materiil is in shorthand. "Makes new matter easy." 328 pages, bound in cloth, $1.00.

RATIONAL TYPEWRITING Medal of Honor Edition, by Rupert P. SoRelle

A short imenrn , tut c mpleie, course for high schools and highly specialized commercial schools. Embodies the Rational principle in teaching fingering technique. De- velops quick mastery of the keyboard. Features correct form and arrangement, and particularly construction work to develop initiative and a, ni.y to hanuie original problems. 96 pages, bound in cloth, 85c.

HOW TO PREPARE FOR CIVIL SERVICE, by E. H. Cooper

A complete and up-to-date revision of "How." Gives comprehensive information about United States Civil Ser- vice employment. Con-tains illustrations and numerous specimens of previous Civil Service examinations and prac- tical problems intended to prepare stenographers and clerks for the Civil Service. 140 pages, bound in cloth. $1.50.

VOCABULARY OF THE GREGG SHORTHAND MANUAL, by John R. Gre??

Contains a complete alphabetical list of all the words used in the re\ised Mam. a. oi Gregg Shorthand, with page num- ber on which the word first occurs indicated. Printed en- tirely in type. Invaluable to teachers for reference and constructive work. 54 pages, art paper covers, 60c.

THE CHRISTMAS CAROL, by Charles Dickens

Printed entirely in shorthand. Reading shorthand is one of the quickest ways to gain both reading and writing power. Moreover, it increases the command of the prin- ciples of shorthand by illustrating their application. 66 pages, bound in art paper covers, 25c.

KIMBLE'S VOCABULARIES, by E. J. Kimble

One of the problems of the stenographer is to obtain command of the vocal. ulaiy of the business in which he is engaged. Kimble's v ocai>u*.aries gives the vocai uiary oi 150 types of businesses; contains 100,000 words arranged alphabetically according to business. The liats are printed in type. May be useu ftith a. y system oi shortna.u. 205 pages, bound in cloth, $1.50.

SHORTHAND DICTATION DRILLS

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nd

aded and suitable dictation material is essi tial to the development of the highest skill. Grading, ch acter and variety of material, and its informational a educational value have been fully considered in preparinj Shorthand Dictation Drills. The 1 ook rs printed in larg type (no shorthand), and can be used with any system, o for typewriting practice. 212 pages, bound in cloth, 75c.

COURT REPORTING SERIES

Two 32-page pamphlets (Gregg Notes, Part 1. and Gregg Notes. Part 2) ail in shorthand, for use in developing speed in court testimony. Bound in art paper covers ; each part 25c. Keys to same, Gregg Dictation, Parts 1 and 2, bound in art paper cover, each part 25c.

APPLIED BUSINESS CALCULATION, by C E. Birch

A series of Drills and Tests covering the fundamental pro- cesses in arithmetic, and their application to business prob- lems ; adapted for class room work. 194 pages, bound nt art paper covers, pad form, stiff hack, 35c. Teachers' Key, 25c.

SUPPLEMENTARY SHORTHAND

EXERCISES IN GREGG

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ESPERANTO ADAPTATION OF GREGG SHORTHAND, by Ernest L. Jackson

A complete and intensely practi Shorthand to Esperanto, the Inte taining word-sign and phrase lists, ment will make a strong appeal i terestir.g language. 26 pages, bo 40c.

daptation of Gre^g jnal language, con-

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LETTERS OF A SELF-MADE MERCHANT TO HIS SON

popular ompletely

book, entirely in and enlarged by illustrated, bound

: additior cloth, 75c

Ready Soon

The following titles are now in course of preparation and will be ready soon:

CONSTRUCTIVE DICTATION By Edward Hall Gardner

GRADED READINGS IN GREGG SHORTHAND By Alice M. Hunter

THE AMERICAN SPIRIT

By William J. Pelo and Emma Serl

REPORTING SHORTCUTS By John R. Gregg

TEACHERS' HANDBOOK TYPEWRITING By Rupert P. SoRelle

PERSONALITY: STUDIES DEVELOPMENT By Harry Collins Spillman

OF RATIONAL

IN PERSONAL

Gregg Shorthand is taught exclusively in 75% of the cities of the United States whose High Schools teach Shorthand

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Reasons for Learning

ISAAC PITMAN'S

SHORTHAND

By JOHN L. ROBERTS, Denver, Colo.

Because its basis, is scientific. After over eighty years of improvement, no really new basic principle lias been discov- ered. Any m new would-be geometric systems are obliged borrow its basis in order to present anything like a

ethod of shorthand

ing.

Because its consonants and vowels are separate and distinct from each other. This frees the mind from hesitation in writing the outline which is the very structure and frame- work of the word.

Because its words are written in different positions to indicate omitted vowels. This does away with the necessity of inserting vowels except in rare instances.

Because about twelve per cent, of its outlines are shaded. Eyesight is a very important matter for the stenographer, and shading relieves the eyes of the writer as well as the reader. Moreover, as shading comes on the downward stroke, it is as natural as going down hill. The monotony of light-line shorthand causes a great strain on the nerves of the eye.

Because it saves 100 per cent., to say the least, in writing material. It is compact and beautiful in appearance, and can be written in small compass.

Because it is a proven winner. "Nothing suc- ceeds like success." Its success is universal. It has been used in Congress the Senate and House of Representatives for fifty years, and is still there for good reasons. It has been found equal to all demands made upon it, as regards speed and accuracy in the most exacting technical cases. It has also been victorious in international and other contests. Miss Wood carried the Adams Cup for three years. Mr. Behrin won the Inter- national Cup three years in succession. These two are the champions of the world, and they consider their success due to their use of the Isaac Pitman system.

Because it presents a basis for a universal system. It has already practically received universal recognition, having been adapted to almost all modern languages.

Because the publishers of the system are live men who are continually printing text-books and guides to equip the stenographer with everything he needs to qualify himself for any position he covets, besides providing ample reading for self- improvement and additional practice.

Send for a copy of "Analytical Comparison" and

Particulars of a Free Correspondence

Course for Teachers

ISAAC PITMAN & SONS

2 West Forty-Fifth Street, New York

Publishers of "Course in Isaac Pitman Shorthand," $1.50; "Practical Course in Touch Typewriting," 85c ; "Style Book of Business English," $1.00; adopted by the New York Board of Education.

ABOUT TYPEWRITING

"A Practical Course in Touch Typewriting," by Chas. E. Smith, now in its Fourteenth Edition, has won its way to the foremost place as an instruc- tion book in touch typewriting by its own intrinsic merits. It is the most constructive system of type- writing ever devised. It follows the line of least resistance, so that the student becomes a skillful operator with a minimum amount of effort. IT TRAIN'S ALL THE FINGERS ALL THE TIME. The fingers are trained first on those keys over which they are naturally held when in their nor- mal position. It is scientifically and pedagogically correct.

It is a remarkable fact that all the World's Type- writing Championships and all the Typewriting Records are held by typists who learned typewrit- ing by means of Balanced Hand Methods.

Miss .Margaret B. Owen, four times winner of the World's Professional Championship, is a Bal- anced Hand Typist, having learned by going from the outside keys toward the center. Miss Owen afterward worked through all the exercises of "A Practical Course."

Miss Hortense S. Stollnitz, holder of the World's Novice Record and Amateur Champion for the year 1916, learned touch typewriting from "A Prac- tical Course."

Mr. George L. Hossfeld, the present World's Professional Champion, and also holder of the World's Amateur Record of 145 net words a min- ute, learned from "A Practical Course."

Miss Bessie Friedman also learned from "A Practical Course." Miss Friedman holds a unique record in the typewriting world. At a recent ACCURACY contest in New York City she wrote at the rate of 132 perfect words a minute for 13 minutes. Miss Friedman held the World's Ama- teur Championship for the vear 1914. She now holds the World's Record for ACCURACY. The winning of this distinction is considered one of the greatest achievements in typewriting history.

You can buy a LARGER bat you cannot buy a BETTER book

A Practical Course in Touch Typewriting

urteenth Edition. Revise

Cover, 60c; Cloth, 85c

postpaid, 40c

and Enlarged. Price: Teacher's Examinatio: ad 57c, respectively

Stiff Paper i Copy,

ISAAC PITMAN & SONS

2 West Forty-Fifth Street, New York

Publishers of "Isaac Pitman's Spanish Shorthand," $1.30; "Isaac Pitman's French Shorthand," 50c. : "Isaac Pitman's German Shorthand," 60c; "Isaac Pitman's Italian Shorthand," 6 ic. ; 'Isaac Pitman's Latin Shorthand," $1.00.

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VOLUME xxrv

COLUMBUS, OHIO, DECEMBER, 1918

NUMBER IV

The BUSINESS EDUCATOR

Entered at Columbus, O., Post Office as 2nd Class Matter

C. P. Zaner, - Editor

E. W. Bloser, - Business Manager Zaner & Bloser, Publishers and Owners

Published monthly (except July and August) 118 X. High St., Columbus, O., as follows: Teachers' Professional Edition, $1.00 a year. Students' Penmanship Edition, 75 cents a year (Foreign subscriptions 20 cents extra; Canad- ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of which are devoted to Accounting, Finance, Mathe- matics, English, Law, Typewriting, Advertis- ing, Conventions, etc., and Departments spec- ially suited to the needs of teachers, principals and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer- cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship, Engrossing, Pen Art, and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro- gressive and practical interests of Business Education and Penmanship. It purposes to inspire and instruct both pupil and teacher, and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

Change of Address. If you change your ad- dress, be sure to notify us promptly (in ad- vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al- lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re* ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription all right. If you do not receive your journal bv the 10th of each month, please notify us.

Advertising Rates furnished upon applica- tion. The Business Educator is purchased and read by the most intelligent and well-to-do among those interested in business education and penmanship in the United States, Canada, England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart- ments of High and Xormal Schools and Col- leges, as well as among office workers, home students, etc.

Rates to Teachers, Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

THANKSGIVING TIME

Events are transpiring so rapidly these days that between the time these lines are being penned (Oct. 22) and the time they will have been printed and mailed much may have happened of world-wide importance and significance.

The events that created the day in Pilgrim old Xew England were vastly different than we know them now in our complex lives and civilization. Even in war we live far more luxur- ious than did our forefathers in peace. The gas and brimstone they Billy- Sundayed on were of a different type than we employ today. The world has enlarged and contracted at the same time, and beneficially, too.

Anyhow, as we started out to say in the beginning, Thanksgiving's Time is here and we have much to be thankful for, even amidst war and the "flu," both of which will ere long be memories and not realities.

We are thankful for our American birthright, and for the spirit which has so splendidly risen to give de- mocracy a world meaning and a world reality. By another Thanksgiving Time we have reason to believe that millions of our present enemies will be thankful for this same democracy they are resisting.

We are thankful even for the gas- less Sunday and restricted sugar ra- tions, and bran breads and paper regulations, because they help us to enjoy the many other blessings the more, and because of our harmless sacrifices others enjoy who need the things we ungrudgingly give.

The Flag of the Free executed in colors with e Faust, 1024 N. Robey St

FAR AND NEAR

"My mail order work is going well. I receive answers from my 'ads' in the B. E. from every state in the Union and many foreign countries."

A. P. MEUB, Oct. 16, 1918- Pasadena, Calif.

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Developmental Practice

- IN -

Rapid Movement Writing

By

Columbus, Ohio, R. D. No. 8

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To the Readers of the B. E.:

By reason of many requests, I will offer careful red ink criticisms and other comprehensive suggestions on all writing practice submitted from the course "Developme ital Practice in Rapid Movement Writing" now appearing in each issue of the Business Educator.

1. Do not send more than three full pages (both sides) at any one time. Leave space for interlineations.

2. Preferably begin practice on the copies in the September issue.

3. Include with the first lesson a specimen of your handwriting taken before beginning special instruction.

4. Criticisms and special pointers on each "lesson" will cost 25c, or four lesson a $1.00 bill in advance.

5. Send postage with each lesson for return of corrected practice work.

6. Lessons should be sent as regularly as possible. It is suggested that at least two lessons be mailed each month. The student would find it quite profitable to sead a lesson each week.

Now for some good work with promise of "full value received." A few students have already remarked "It's worth the price." T:m Sawyier,

(Don't forget to buy Thrift Stamps, too.) R D. 8, Columbus. O.

Development of M. Exercise 1 is a straight-line modification beginning and terminating like M. Know what to practice then see that conditions are favorable to promote skill. Make the straight pulling motions toward the body on the line of vision.

Exercise 2. Make the down strokes close together a id of the same slope. Keep tops curving and angles sharp, not looped. Count: loop-1-2-3-4-5-6 1-2-3-4-5-6-s ving. Keep tops even in first drill. In second drill ac- tion is similar except that the down strokes are gradually diminished in height. Reduce to the size of a small m and finish.

Exercise 3 is similar to latter half of No. 2 without retraced stroke. Practice these movements often. Go quickly from loop to finish. Slant, spacing and gradation of size are the chief points for attention.

Exercise 4. This principle is used in a large number' of capitals and should be studied and practiced frequently. Keep sufficient space between loop and main stem stroke. Make the top as nearly round as possible and the down stroke as nearly straight as possible. Count: 1-2-3-4-5-6-finish. The loop principle may be made singly or alternated with the drill.

Exercise 5. Start the action before touching pen to paper and lift pen at finish while still in motion. Exercise is similar to No. 3 in diminution of "in and out" motions.

Exercise 6. A good form- of drill to use in conjunction with capital M. Count: loop-l-2-3-4-5-6-7-swing, loop-1-2-3, etc.

Exercise 7. Make each letter without lifting pen or pausing in the motion. Spacing should be narrow between downward lines. Use either or both styles of finishes. Both are practical endings. Make M's at the rate of about 50 a minute.

Exercises 8 and 9 are good to secure capital and small letter action, and, therefore, should be worked upon frequently. Study, practice and intelligent comparison of work with copy is a vital factor to progress.

Exercises 10 and 11. Practice the names with a rapid arm action. Attend to elements of spacing, slope and relative size of letters. Write on the base line. Finish words and letters at all times. Are you gaining?

Development of c. Exercise 1 is designed to develop the initial stroke and the over motion for the hook in small c. Count: curve-1-2-3-4-5-6. Watch slant. Keep shape of oval.

Exercises 2 and 4. Count on up strokes then on down strokes. The m-like or "overturn" exercise is good for the start of c, and the u-like or "under-turn" exercise is g)od for the down stroke and finish of c.

Exercise 3. Count: curve-dot, 1-2-3-4-5-6-swing. Pause at the hook of c as indicated by the comma in the count. Glide little finger freely. Watch position of body.

Exercises 5 and 6 are good to develop freedom of movement. Practice them thoroughly and frequently. Count: curve-hook, 1-2-3-4-5-6, etc. Keep turns rounding and angles sharp.

Exercise 7. Count: 1-2-3-4-5-6-swing, and 1-2, 3; 1-2, 3, etc., for single c. Join two c's. Watch height, slant, curvature of hook and lower turn as well as the finish.

Exercises 8 and 9. Alternate e and c and i and c in combination. Glide easily and freely between letters. Watch height of letters joined. Keep them uniform. Loop the e, dot the i, and hook the c.

Write line after line of such words as can, nice, accrue. Watch spacing. Keep your work free from wabbles on the one hand, and "clear" of scrawls on the other. Close a, watch shoulder of r, the loop and finish of e, in the word accrue. Study and practice to accrue skill.

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Development of H. Always keep a good healthful position of body, as well as an efficient adjustment of hand, pen and paper.

Exercise 1. First, study drill to know exactly what is required. Try all the drills with motion-practice, keep- ing pen slightly raised. Examine action of arm during this practice. Count: loop-1-2-3-4-5-6.

Exercise 2. Start the arm motion, then touch the paper with a light, elastic action to the count: loop-1-2-3-4- 5-6. Stop definitely on the base line. Keep uniform slant of downward strokes.

Exercise 3. Begin with the reverse retraced oval, swing over in a circular manner toward the right and produce the straight slanting line. Keep the down stroke removed from the oval. Count: curve-l-2-3-4-5-finish.

Exercise 4 is a much used stem principle and should be mastered. Note width between oval and straight stroke. In what direction should the pen move in starting the small loop? Be free, quick, yet careful. Count: 1-2, 1-2, 1-2. etc. Watch slant, size and spacing.

Exercise 5. Start and end like H. Retrace second part five times, and finish like O. Keep both down strokes parallel. Say: loop-1, 1-2-3-4-5-swing. Get better control of your wild movements. Persevere and win.

Exercises 6 and 7. H starts like N. Second part begins like K and finishes like O. Practice many lines of the letter. Criticise your work. Alternate letter with O as in No. 7. Count for H: 1-2, 3-4, or loop-1, 2-finish.

Exercises 8 and 9. Capital H may be readily joined to other small letters. These drills give practice in prac- tical joinings. See how easily and well you can join the three H's.

Exercise 9. The signatures should be studied carefully and practiced faithfully, line after line. Watch spacing, size of capitals and slope of down strokes.

Development of o. Exercise 1. Cultivate an oval motion, if you would master small o. Keep the small com- pact oval uniform in height and slant. Make lines light and close together. Watch position from top to toe.

Exercises 2 and 3. Count: 1-2-3-4-5-6-finish. Keep an eye on slant, size and spacing. Develop a light touch of pen to paper. Reduce one-half in size as shown in No. 3.

Exercise 4 is similar to No. 2, with the initial stroke attached. Start with a strong upward curve and pause momentarily before retracing oval and finishing.

Exercise 5 is a good one. Count: curve-1-2-3-4-5-6, gIide-1-2-3-4-5-6, glide-1-2-3-4-5-6, swing.

Exercise 6. Count: a-1-2-3-4, 1, 2, 3, 4, swing. Watch spacing. See how smoothly you can run the writing machinery. Close each o and pause slightly at the top.

Exercise 7. Close the o and round it out. Count: curve-1, 2, 3, 4, swing.

Write a half page or more of each of the words: on, no, none, moon. Study each copy closely. Always close o, loop e, and make turns rounding in n and m. Keep slant of last down stroke of n parallel to first down line. Finish of words is essential. Turn the paper and write o's in groups of four across the ruling. This is good to develop regularity in movement extension. Employ a rhythmic continuity from letter to letter.

Development of K. Be sure that your position is right before you "go ahead." Swing the arm freely, hold the pen loosely. Study all copies carefully before beginning practice. Criticise your work. Make frequent' com- parisons with the copy.

Exercise 1. Begin the reverse, retraced oval with an open loop. Start the motion before touching pen to paper. Touch the paper lightly. Follow this drill with the stem principle. Round out the top, and make the down stroke as nearly straight as possible. Count: loop-1-2-3-4-5-6, 1-2.

Exercise 2. Start the loop with an oval motion slightly toward the right. Keep this principle round and wide at the top. Note width between loop and down stroke. Count: 1-2, 1-2, etc. at rate of 60-70 a minute. Watch slant.

Exercise 3. Retrace compound curve lightly and freely. Curve both parts equally. Start at top like second part of K as shown by arrow. Retrace six times. Count: down-up-down-up-etc, or 1, 2, 3, 4, 5, 6 on down strokes only. Slant downward curve considerably.

Exercises 4 and 5 are good for control and freedom. Start leftward like second part of K. End same as you begin. Lift pen at left of exercise. Balance both parts. Think of curve in K. Count: left-right-left-right-left, or K-swing K-svving, etc.

Exercise 6. Count: loop-1-2-3-4-5-6, K-swing. Watch slant. Begin and end like K.

Exercise 7. Count: 1-2, 1-2-3-4-swing-K. Keep it up, don't give it up. Make oval horizontal. Think quickly.

Exercises 8 and 9. K begins like N and ends like R. Stop motion on base line, first part of K. Lift pen while in motion in making "drop curve." Second portion of K is made with a lateral swing from right to left, while finishing stroke is pulled inward toward the elbow. Alternate capitals K and R two letters ending alike. Make at rate of about 40 per minute.

Practice the names and the signature combination faithfully. Be free, yet plain.

Development of a. Exercise 1. Touch the pen lightly to the paper on the downward motion in the compact oval and go to the straight line drill without lifting pen or halting in the movement. Finish with upward curve like a.

Exercise 2. Are you sure about position? The compact oval and straight line are designed to develop fun- damental movement control. Use a free movement, light touch, graceful action.

Exercise 3. Count: curve, 1-2-3-4-5-6 1-2-3-4-5-6 swing. Think of form of small a.

Exercise 4. Lower drill is No. 3 reduced one-half. Upper exercise is a good one to develop the down stroke in a and ease in lateral activity.

Exercise 5. First draw the a in correct proportions and make 5 or 6 enlarged a's over each other, gradually increasing the momentum to a high speed possibility. Keep on the right track.

Exercises 6 and 7. Attach a to the lower-turn and upper-turn drills. Glide freely from left to right to the count: close-a-1-2-3-4-5-6-7-8-9-10. Down stroke of a is made on first numerical count. Practice this exercise frequently to "warm up" on.

Exercise 8. Count: curve-oval-1-2-3-4-5-6, 1-2-3, 1-2-3, 1-2-3. Count on up strokes in single a.

Exercise 9. Count: curve, 1-2-3-4-finish, a-1-2, a-1-2, a-1-2.

The practice words should be written with attention directed to slant, size and spacing and details of construc- tion affecting legibility. Close a, d and o; keep turns rounding in n and m; watch v and r.

Development of Numbers. Visualize the forms; study general proportions. Trace the enlarged figures with dry pen before attempting the smaller ones on paper. Make each number unmistakably plain. Watch size, slant and spacing. Numbers should have plenty of white space around them to facilitate recognition. Large numbers crowded in position breeds confusion. Keep the numbers in vertical as well as horizontal alignment in figure construction. Each number must stand on its own merits. Content is of no assistance in deciphering illegible digits as in sentence writing. Therefore, make all straight lines firm and keep curves full and graceful.

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The count for 1 is down, one, light, quick. Stop definitely. For number 4 count: 1-2-3. Start like 1. Hori- zontal line low. Stop definitely. For 6 count: 1-2. Start like 1, but a trifle higher. Separate small loop from stem of figure. For 9 count: close-'.); or 1-2. Stem of 9 goes a trifle below base line. For T count: dot-1-2; or 1-2-3. For 2 count: dot-1-2. No. 3 count: dot-1-2; or 1-2-3. No. 5 count: 1-2-3. Cap the 5 on count of 3. For 0 count; close-it; 1-2; quick, light. For 8 count: dot-1-2; or 1-2-3; around-up. Note position of arrow to indicate direction of start. Close number 8, 0, 9; start 7, 2, 3 and 8 with a dot.

Practice the numbers spaced on the ruling as shown by turning the paper lines nearly parallel to the forearm. Small, neat, clean-cut, well-formed figures should be your standard of attainment.

The sentence is full of timely and suggestive significance as applied to the making of numbers. Watch slant, spacing, beginnings and endings.

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Development of r. Exercise 1 Count: 1-2-3-4-5-6-eheck. Make the short downward strokes outward in the direction of the elbow. It is best to stop at the shoulder of r. Touch the paper lightly.

Exercise 2. Count 1-6 for the small direct oval and emphasize down strokes. Pause gently on the short stroke forming the shoulder.

Exercise 3. Count: curve-shoulder, 1-2-3-4-5-6-7-8-9-10-swing. Curve the first stroke considerably. Keep angle shaped like a little tent.

Exercise 4 is good running action. Know fully what is to be done before beginning practice. Stop momen- tarily at the shoulder of the r. Watch the slant and finishing curve in the terminal r.

Exercise 5. Begin and end the r the same as i. Curve the initial stroke and keep the down stroke straight and slanting. Stop at the obtuse angle at the shoulder as indicated by the check mark.

Exercises 6 and 7. Count down strokes in Xo. 6 and up strokes in No. 7. Watch slant, size and spacing. Secure a uniform quality of line. Sit healthfully and efficiently as a habit.

Exercises 8 and 9 should be practiced thoroughly to obtain freedom and uniformity. Be as graceful as pos- sible. Don't use finger movement.

Exercises 10 and 11. The initial drills are small movement generators. Follow with the r made singly and "double." Count for r is: 1-2, 3-4. Pause gently when ii the act of making the short stroke at the shoulder.

Exercise 12. Alternate the r and i in group. Small r is much like a "broken backed i." Dot each i after completing group.

Exercise 13. You will not be unlucky if you study c^py closely and practice intelligently. Keep turn at base of r full and rounding. The difficult letter combinations as "ve." "or" and "wr" should be practiced separately be- fore attempting the words as a whole. Write rapidly and plainly. Finish each word carefully. Watch size, slant and spacing.

Contributions in

Business and Social Writing

G. D. GRISET

Evanston, Illinois, Township High School

A Good Handwriting Means a Well Trained Hand, and that is the Key to Efficiency.

LESSON No. 9

In this lesson we take up sentence and paragraph writing. If you have mastered the previous lessons, this one will not be difficult.

In all writing, you must bear in mind uniformity of size, slant, and spacing. In sentence, paragraph, and page writing, there are several others things one should know.

First of all, the margins must appear even, or nearly so. The left hand margin is easily determined. Its width depends a good deal upon the size of the paper, the nature of the penmanship, and somewhat on the context, or that expressed. In ordinary pen work a J4 inch margin is about right for the left hand margin. The right hand margin should be about % as wide as the left hand margin. The unevenness of the right hand edge makes its margin seem somewhat wider, thus causing it to appear about as wide as the left hand margin, although in some places it is. in fact, narrower.

Another thing of importance in body writing is the spacing between words. Begin the beginning stroke of each word on the base line just below (on the main slant) the finishing stroke of the preceding word. (Notice dotted lines on Plate 1.)

The third point to bear in mind in sentence, paragraph, and page writing is this: that at times it is necessary, in order to preserve the good appearance of your work, to slightly extend, or to slightly shorten, your spacing. When you extend or shorten your spacing, you must do so gradually (which presupposes foresight) so as not to cause a marked difference of appearance in your work.

Uniform margins is simply a matter of careful attention, and of skillfulness at lengthening and shortening words to suit the occasion.

Correct spacing between words simply means that one has schooled oneself to finish and begin each word carefully and properly.

The ability to shorten or lengthen words to suit oneself simply means that one has practiced much.

Don't imagine that the good penman was born a good penman. He wasn't. He simply worked on penmanship like Sam Hill, that's all!

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EDITOR'S PAGE

PENMANSHIP EDITION

Our Policy: Better Writing Through Improved Teaching and Methods. Form with Freedom from the Start.

BEHIND THE SCENES

Back of the editorial vaporings of the Business Educator, as back of most if not all publications, the real hard work takes place.

The solicitation, handling, and bill- ing of the advertising requires care and discrimination as in no other de- partment.

The promotion and care of sub- scriptions means constant and pains- taking effort so that the minimum of errors occur and the largest possible service rendered.

The new postal regulations make it even more troublesome than ex- pensive to mail correctly and promptly.

All of these matters and many more come under the watchful eye and conscientious attention of Mr. Bloser, to whom more than to any other the success of the Business Educator is indebted. He is the most patient and just man under undeserved criticism your editor has ever known. He de- lights in serving. Salving is no part of his nature, but he does smooth out many an irrate and unfair critic who blames us for late arrival of journals when they themselves are to blame for not giving correct address or no- tifying us in time to make the change in address before mailing.

Here's my jumping off place, for if I say more I may not be able to write more when the busy Business Man- ager reads what the Editor has dared to slip over on him.

MR. MARSHALL

If any of our readers are over- looking Carl Marshall's monthly Men- tal Meanderings, they are missing the most timely comments in and of our profession.

Mr. Marshall is a many-sided man and one who has had varied and val- uable experiences in and out of the commercial teaching profession.

He combines in a rare manner and to an unusual degree the qualities of philosopher, naturalist, linguist, and teacher. He is a near specialist in each one and a master in all.

His topics range widely each month, and they are treated broadly but not wit In uit point and pith and with a flavor and unction peculiarly Mar- shallesque.

Mr. Marshall's wide acquaintance in the fraternity of teaching and his natural inclination "'to know" men as well as methods make it comparative- ly easy for him to write entertain- ingly and to enlighten.

His humanly simple mode of life enables him to see and size up situa- tions that become interesting through the genius of his observation and ex- pression, for he is no less skillful in expression than in observation. Xo one can accuse him of being either blind or pen-tied.

But the last double word recalls the fact that he has not long since aban- doned the pen' for the typewriter in his literary work. And he has made the transfer from pen to type with- out any apparent mental confusion or loss and with considerable manual gain in time and conservation of ef- fort.

May his thrift promotion fatten his own purse as well as others and lengthen his days among us.

PEACE OR WAR TRAINING

There are powerful influences at work under the spell of patriotism and the psychology of war endeavoring to fasten upon the country universal compulsary military training, even [or women.

This we believe to be in opposition to the spirit which animated America in entering the war. which was to fight autocracy to a finish and thus end war by establishing democracy. If this be not done, then we made a mistake in entering the carnage or in completing it.

But we have reason to believe that it will be fought to a finish, and that military-ridden humanity may go the way and live the life of peace for ever more.

What we do need is more universal and less professional physical training to safeguard the health of the nation and vocational training, with a view of discovering the best in each and providing a means within the reach of all of developing it. Then and then only can we hope for the maximum efficiency, prosperity and happiness on the part of the largest possible number.

People are truly happy only when they are working at something they enjoy and receive therefor compensa- tion in conformity to their needs.

Instead of military training we shall need agricultural, industrial, com- mercial, technical, and so-called pro- fessional training to fit men and wo- men to win through trained talents, for all have inclinations to do some- thing well, for some of the simplest employments are the most essential.

vith the War and Navy Depa quartet of Yanks receiving Chr

family will pack

nd the American Red proper delivery. The

PARTIAL CONTENTS

Of the Professional Edition of

this Number of the Business

Educator

Editorials.

Mental Meanderings. Carl Mar- shall, Battle Creek, Mich.

Part Six of the Official Re- port of the Chicago Conven- tion of the N. C. T. Federa- tion.

Bookkeeping Viewpoints. W. A. Sheaffer, Milwaukee.

Some Measurements in Com- mercial Education. Clay D. Slinker, Des Moines, Iowa.

G. W. Brown Appreciation. Georgia H. Wagnalls.

News Notes and Notices.

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EDITOR'S PAGE

PROFESSIONAL EDITION

A Forum for the Expression of Convictions and Opinions Re- lating to Commercial Education

BUSINESS COLLEGES RECOGNIZED

Through a questionnaire and other sources the government is getting a line on the reliability, equipment, and courses of study in private business schools with the purpose of sending disabled and other soldiers who wish commercial training to them for such instruction.

This is both sensible and practical as well as economical, because the business college is in a position to give more in less time and for less money than any other class of schools. Of course the government will pay tile tuition and certain other expenses.

It will not be long, therefore, until commercial schools will again take on the air of co-educational institu- tions, as the male element has been in Mich a minority since the war is on that nearly all pupils were of the gentler sex. The time may soon be here again when the numbers will be more nearly equal, and then normal conditions will again begin to pre- vail.

In the meantime let every business college prepare and resolve to so in- struct and treat all government pa- trons that never again will the busi- ness college be sneeringly spoken of by high-brow educators, many of whom have learned their lessons while the Osier limit is attending to the balance.

MENTAL

MEANDERINGS

CARL C. MARSHALL

Battle Creek, Mich.

The Liberty Stockholders When Uncle Sam gets done selling Libert>- Bonds and Thrift Stamps, he will probably have gathered in not less than forty million customers, practically all Americans. The economic value of this tremendous fact to the nation at large, is as obvious a? it is in- calculable. At the outbreak of our Civil War in 1861, neither the people nor the Government had anything to speak of in the way of ready money, and the national credit was not any too good. It was therefore necessary to finance the war on foreign money. Our bonds had to be taken up by European capital, and they charged us at fust, over seven per cent interest. For the next twenty years or so, we

had a hard time in paying off this and other foreign debts, and our industries were deeply bled by the constant stream of gold that flowed into the foreign coffers. At times the people grew restive and bitterly indignant against the "bloated bondholders" and "British shylocks" whom the dema- gogues and agitators said were "fat- tening on the products of honest toil." And during the "greenback craze" of the late seventies, we came danger- ously near to repudiation and national dishonor.

But this time it will be different. The interest money will stay at home, and prove a means of nourishment in- stead of depletion. And the thirty or forty millions of industrious Ameri- cans will not be shouting themselves hoarse in a demand that the principle and interest of their investment shall be paid in depreciated rag money. Our people will be not only patriots who have bought their own birthright, but they will be interested stockholders in their own Government. That is the sufficient answer to those bilious persons you occasionally meet, who are going about wailing their Jere- miads over the "revolution" that is likely to follow this war. Stockhold- ers are not in the habit of smashing the machinery in their own plant. Anarchists of the Bolshevik and I. W. W. type, are always persons who themselves have nothing to lose by throwing a monkey wrench into the cylinder. Some of you will remem- ber Coxey who, some twenty years ago, led an army of tramps across mntry to Washington. Well, after this, "General" Coxey in some way or other, got hold of a little money, and none of us have heard of his leading any more tramps about the country.

There is nothing like a little solid prosperity to kill the anarchist bug.

In Inlying fifteen or twenty billions of their own Liberty Bonds and Thrift certificates, the American people have given a sufficient hostage to the fu- ture prosperity and security of their country.

Responsibility Lincoln said that no of the Boss man is good enough

to own another man. It is also true that not many of us are good enough even to boss an- other man. let alone to own him. Still fewer are either good enough or wise enough to boss, successfully, a num- ber of men. In fact, there is no job that is harder to put over, as any man knows who has ever tried it. I think that the main reason why good bosses are so scarce, is that not many men are able to put themselves in the other fellow's place, and see things from his point of view. If you have not been endowed with this quality and cannot acquire it, you would bet- ter not try being any kind of a boss, for you will fail just as sure as you are born. The makings of a boss are not in yuu. Of course, the founda- tion of this quality is a natural ten- dency to be kind and considerate and just to others, whether they are above,

below, or on a level with you. I have discovered that there are a lot of people in this world who are nice to other people, not because it is their nature to be nice, but because they have to be. A man like that will kowtow most meekly to his superiors, and be as cordial as a spring morning to mi, equals, but as snarling as a wolf to those he thinks beneath him.

I once had the misfortune to lie associated with a business manager like that. At a club or a convention, he could put up a fine front of good fellowship, and be as smiling as a basket of chips as my old grand- mother used to say but back on his job he constantly harried and bullied everyone that he dared to, and was aboul as disagreeable and as snarling and generally nasty as a man could be without having rabies. In a technical way, tliis man was very capable, but he was a heavy handicap to the busi- ness just the same, as such men al- ways are.

Just as some men are spoiled by prosperity, others are spoiled by au- thority. Give them a little job where they have even temporary direction of others, and they at once swell up like a poisoned pup, and lose pretty much all their human qualities. As Mark Twain put it, they get to imag- ining that they are the molasses, whereas they are but the faucet through which the molasses flows. It takes a bigger man than that to be a and the bigger he is the greater boss he can be. We see this when we study men like Herbert Hoover. Henry Ford, and Charley Schwab.

One of the most difficult jobs of bossing there is, is that of the school- master. One reason this particular kind of bossing is so difficult, is that so many teachers have forgotten all about the way they used to feel and think when they were themselves young. The really successful teachers are those who have kept alive in them some part of their own childhood. The first school I taught I was scared stiff for fear I should, in some un- happy moment, step on the tail of my precious dignity. I felt that if I should do this, all would be lost. So, I tried to convert myself into a plas- ter cast imitation of Napoleon and Frederick The Great molded into one. The result was such that I can hardly think of it yet without being fried brown in my own blushes. The things that little bunch of prairie lay hawkers did to me that term was a plenty. But I had learned my les- son, and the next school I tackled I began by being friendly and human and letting my sense of humor have the right of way. I even went out in the yard and played "two old cats" and "black-man" with my pupils.

It was here that I learned the val- uable lesson that if you are to manage human beings, young or old, you must have them like you. This, with a working knowledge of the job, is about all there is to being a success- ful boss of anv kind.

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Will They Rise to At this writing, the Opportunity? the relations be- tween the busi- ness schools and the Government seem to be in the process of being ironed out with entire smoothness. In order that the Vocational Board may have some just basis for judging tlie fitness of a school to be entrusted with the work of training our re- turned crippled soldiers, the Board has sent out a questionnaire covering the facilities of the school in the mat- ter of equipment, course of study, teaching force, floor-space, ventila- tion, etc. It is my understanding that all schools may, if they wish, submit to the Board their qualifications, as called for by this questionnaire. The representatives of some thirty or forty leading schools have had con- ferences with Dr. Prosser and Mr. F. G. Nichols, of the Vocational Board, and I believe this question- naire has been issued as the result of an amicable understanding between the Board and the representative school men.

As I have before intimated in a previous article, this official recogni- tion of the private business schools by the Government of the United States, marks an important epoch in the history of commercial education in this country. Furthermore, the standards of educational and techni- cal efficiency thus prescribed by the Government, will afford to worthy business schools an opportunity they have never before enjoyed, of secur- ing an officially accredited standing as educational institutions.

Our older school men will recall the Manderson-Hainer law of some twenty years ago, which provided that "incorporated educational i n s t it u- tions" should have the right to send out their advertising matter at news- paper or "pound rates." They will also recall that a few years later, the Department of Justice ruled that in- corporated business schools were not "educational institutions," within the meaning of this act. At that time, many school men felt that this deci- sion was a direct blow at the cause of commercial education, as unjust and as unwarranted as it was humil- iating. But there was a reason for that decision. It was shown that cer- tain irresponsible schools of the shys- ter class had taken advantage of the Monderson-Hainer law to sell the ad- vertising privileges allowed by it in a manner that was nothing less than in- decently fraudulent. For instance, a school out in Illinois got out a "school journal" that had two pages of school matter as camouflage, fol- lowed by thirty pages of advertising for a fake patent medicine concern. The school man ordered 100,000 of these "journals" which he sold to the medicine people at a fancy profit, and the medicine concern then sent them out at pound rates.

Perhaps this bit of ancient history may be of service to those school men who have accepted in good faith the Government's latest professor of pro- fessional recognition. In order that

this recognition may be durable, it must be seen to that the crooks and charletans do not again break into the game to the discredit of the le- gitimate schools. There are still those left who are not any too good to attempt it.

The reliable schools of the country should meet the Government more than half way in this plan to stand- ardize their work and facilities. Fur- thermore, the very last thing they should think of is selfish advantage and exploitation of any recognition the Government may give them in the matter of training the crippled sol- diers.

Will the school men who are co- operating with Dr. Prosser and his Board be big enough and broad enough to do this? - Personally I think they will, at least the most of them.

The Golden Days This time last of October year I had some-

thing to say about the homely joys of November. From my remarks at that time about full cider barrels, corn-huskings, apple-parings, pig-killings and the like, you might have got the idea that November is my favorite month. But this is not really so. If the truth must be confessed, my heart belongs to her younger and more smiling sister, Oc- tober. It is natural that this should be so, for it was in early "Tenth Month" (in the vernacular of my Quaker parents) that I came into the world; at least, so they told me. The Quakers were not much given to celebrating birthdays of any sort, but as long ago as I can remember, I was allowed to regard my natal anniver- sary as a legal holiday, which meant that I could take to the woods early in the morning and spend the whole day gathering hazelnuts, chestnuts, black haws, wild grapes, or whatever other treasure-trove in the way of wild forage I might be lucky enough to come across. An added joy was the privilege of taking Brutus with me, said Brutus being a big-limbed and shaggy St. Bernard, to whom a day in the woods was as great a treat as it was to his young master. Then there was a bounteous basket of lunch, comprising such solid delica- cies as only the kind mother of a hungry boy knows how to provide baked chicken white meat and drum- sticks too, and both muffled up in sage stuffin' ; big slices of fluffy fresh bread cemented together with thick layers of yellow butter and cur- rant jelly; two quadrants of mince pie, flanked with sponge cake and crisp doughnuts lined like the autumn leaves; and finally, all the remaining space taken up with flaming wine- saps, O Boy!

How all this came back to me as I meandered down through the hills of Connecticut last week! The woods were so glorious in their endless blends of brown, crimson, gold and lemon yellow, and the chestnuts and butternuts were in such tantalizing abundance, that I could hardly resist

the temptation to ask the conductor I to stop the train and let me off.

But presently we pulled into a little I junction town, where we had to J change cars. Ordinarily, the wait 1 would have been an hour, but they I told us it was "pay-day," and that our ij train would not be in for two hours. I It appears that the monthly pay-cars I are now attached to the regular pas- I senger trains, instead of running j alone, which makes the time schedule "i the passenger a thing that is not. I However, hooray! It is now me for I those woods! I can walk for a half I hour out into the hills, spend another I hour in the woods, and have another I half hour to get back.

It was the first time I had had a I chance to sample the autumn woods I of Connecticut at close range. Very I quickly I came upon my heart's fond- I est desire, a chestnut grove. The I ground was already plentifully be- I sprinkled with burrs. It had been 1 somewhat more than fifty years since I I had opened a chestnut burr out on I my grandfather's farm in Ohio. I Quickly and painfully I learned that I there are features of the process that I I had, in the lapse of this half cen- I tury, forgotten. It appeared that Ma I Nature, in the spines of those burrs, had pretty well safe-guarded the treasures within against predatory animals like me. After getting my fingers well stabbed with the develish little bayonets, I decided that those chestnuts, so far as my getting any of them went, might as well be in a Hun submarine. Then I began to wonder how in the deuce I used to get them when I was a boy. But it was no good; I could not remember to save me. Just then I saw a man and a boy coming along a by-path, and I decided to ask them politely how people in these parts open chest- nut burrs. But the man beat me to it with a question of his own. What he said was: "Hey. you! What ye doin' in them woods?"

"Sticking my fingers mostly," I an- swered truthfully. "Do you own the woods?"

"Sartainly I do; owned 'em fur twenty year."

"Do you own these chestnut burrs?"

"'Course I do; or at least the boy does."

"How do you open them?"

"Don't open 'em; let 'em lay till they bust open."

"0, that's the way. Thank you. It's been fifty years since I've seen a chestnut burr, and I had forgot."

"Where be ye frum?"

"California." (I have found that California is the most impressive place to hail from down here, and 1 nearly always use this state when it is necessary for me to be diplomatic.)

"Ye don't say! And ye haint never been back here since?"

"Not till this morning; my train was two hours late, so I thought I would walk out in your woods and see if I could find a chestnut."

(Continued on page 20)

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BOOKKEEPING VIEWPOINTS

The Fourth of a Series of Articles on the Teaching of Bookkeeping

By W. A. SHEAFFER,

Head of Commercial Deparment, West Division High School,

Milwaukee, Wis., and Practicing Accountant

New Books of Entry and Labor Saving Devices

In the development of the double- entry principle there is no more im- portant study than the understanding of new books of entry and special columns in these books of entry.

About the only reason for giving the great amount of time to the use of the journal that the average teacher does is to teach the double- entry principle of equal debits and credits. Since this principle is easily seen and understood in the ordinary journal with every entry shown on the book as an equality of debits and credits, it would be very much better if more time were given to the appli- cation of this principle to the special journals. The application of this principle to new books of entry and new columns is fundamental in the understanding and use of them. It is because pupils do not see that there is a debit for every credit in these books, although it may not be writ- ten down and the entry completed till the end of the month, that they make the mistakes that they do in entering and posting.

The cash book seems to many teachers to be a difficult one to teach, but it is such largely because the teacher undertakes too much at once and does not make the principle of the book, or rather, two books clear. Teachers should take up the teaching of the cash book as if it were two books. If pupils are taught to analyze a cash entry into cash received and cash paid it is easy to begin the use of the cash book early. Begin with a series of transactions involving cash received. Have pupils enter the trans- actions on the left-hand side of a two-page journal sheet by writing the complete entry for each transaction showing the debit and the credit, as. Cash to C. A. Brown, with the amount and explanation. After they have en- tered several in this way they will see that every entry has the same debit with a different credit. Ask the class how the work may be shortened. Many pupils ma}' volunteer to answer this question. Ask whether it will really make any difference in the ledger account and in the equality of debits and credits whether each item is posted to the debit of the cash ac- count or simply the total. Right here is where many teachers fail in the teaching of the double-entry principle. They do not teach their pupils to post that total to the debit of the cash account. They dismiss the subject by saying that the cash book is the cash account and therefore need not be posted. Teachers should insist on posting the total of each side of the cash book to the cash account at least

until pupils thoroughly understand the principle of the cash book. Per- haps some of you will ask why it is necessary to do this extra work. It is because pupils cannot help but see the principle of equal debits and credits if this is done and also because then the ledger will be complete in itself and a trial balance can be obtained by the beginner with greater ease.

After pupils understand this let them enter the same transactions on the lower half of the same page by omitting the word Cash from each entry and recording only the account that caused the cash to come in. Let them then find the total and record it as Cash debit in the proper way.

In the same way take a series of transactions that involve cash paid out. Instruct pupils to enter these on the right-hand side of the same jour- nal sheet opposite to those on the debit of cash. They should be en- tered as complete journal entries at first to establish the principle of the credit of cash and the debit of some other account. Then they should be rewritten on the same principle as those of the debit side by recording the cash credit but once in total. Fol- low this by combining the two sides into one cash book and balancing it. The advantage of taking each side separately is to emphasize the fact that each side of the cash book is really a separate book and to make it easier for pupils to analyze the trans- actions. The chief reason for bring- ing the two books together into one is for comparison, balancing cash, and proving it.

The double-entry principle of the purchase book and sales book can be developed in the same way. If both sides of each entry that is to be placed in the purchase book are written down at first, then combined into one compound entry, the idea that the pur- chase book is nothing but a special journal will be evident. A device that has proved successful with the writer is to make the entries in the journal for a number of purchases on account by recording the debit and credit of each entry, then, 'before posting, sug- gest calling the first column Mer- chandise Dr. and posting the total of it instead of each item at the same time posting each credit. In the same way, in teaching the sales book, the second column of the journal may be called Merchandise Cr. and only the total posted. The teaching of the purchase book and sales book as spec- ial journals becomes little more than teaching the form of the book after the principle is understood.

In the more advanced work after pupils understand the use of these books of entry and have had consid- erable practice in the use of them.

they should be given problems and exercises that will illustrate the use of other specialized journals. One of the first exercises that should be given should involve the notes receivable book or journal as a book of entry. Take a business such as an automo- bile or farm implement business in which a great many notes are receiv- ed from customers. They should at first be entered in the two-column journal in the usual way. Then the class should be asked to make sug- gestions as to how to save the posting of all of these items to the debit of the notes receivable account.. Some one may suggest posting the total in- stead of each item. Ask how that could be done if there were other en- tries of a different kind in the same journal. Some may suggest keeping a separate column for notes receivable debit; others, may suggest putting en- tries of this kind on separate pages of the journal. Here is a good chance to emphasize the point that the en- tries of any one book should be in order of the dates and that such a suggestion could not be accepted un- less these entries were treated as a new specialized journal.

The labor-saving advantages of a special column for notes receivable would be apparent, but there are cer- tain very decided advantages of the use of a separate book for notes re- ceivable. The principal reason for its use aside from the labor-saving work of posting is to keep a detailed record of the time of each note, its due date, parties to the note, and the details of their payment as well as the posting data. In the same way the development of a notes payable journal for a business that gives notes, often payable so much each month, for machinery and equipment should be taught.

Probably the next specialized jour- nals that should be taught would be the returns and allowances journals. The transactions involving returns and allowances are really very sim- ple, but teachers usually put off till the advanced work the teaching of the entries for these transactions. Let them be taught in the intermediate work as journal entries the reverse of the purchase of sale. Then, when a larger business is being illustrated, the use of a special column for each kind of returns and allowances should be taught, not because that is a very common form in use but because it is a step between the use of the two- column journal and the specialized returns and allowances books.

In the advanced work the purpose and use of such books as the account sales register, voucher record, freight claims book, special distribution books and other special journals adapted to particular businesses should be ex- plained and illustrated. In every one of these books pupils should see that the purpose of each is to classify transactions that are similar in sep- arate books so as to make it easier to find a particular transaction of this kind and to save the labor of posting.

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Bu1 pupils must also be taught that books "i entry should not be multi- plied indefinitely, 1 > 11 1 that the same result may be accomplished by the use of special columns in some of the books of entry already in use. Sup- pose we find in a business that some one account is debited or credited a many times in the cash book. That should suggest the classifying of these items and reducing the labor of posting. But the classification should take the form of a special column in the cash book instead of a special book because it is unwise to have part pi the cash receipts or cash payments in cue book and part in another. This 1 les not prevent the entering of cash payments by check in one book and the small cash payments in a petty cash book. The class should discuss questions of this kind and see the reason why this is a poor method in the average business where there is no accountant or auditor to supervise all of the bookkeeping work.

The difficulties that may arise from methods such as this were impressed upon me recently in auditing the books of a concern whose freight bills are a large item, ft is necessary, too, to distribute these bills over five de- partments. The bookkeeper found this a big task, so hit upon the scheme of entering the payment of all freight bills in a separate part of the cash book and making the distribution there. But by doing this the general cash book contained no record of all of this freight paid until the end of the month, when the total only was transferred to it. Since the cash book was also the check record the checks on the general cash book were not in consecutive order, and this presented another difficulty. The daily balance on the general cash book, too, was incorrect. We eliminated the difficulty by using a Freight column in the gen- eral cash book in which all payments for freight were entered, then making the distribution in a special Freight Distribution book. In the same way the u'se of an Expense Analysis or Distribution book may be used in connection with an Expense column on the cash book. Advanced pupils should he given some idea of modern methods of this kind.

Pupils should be taught, too, that the sales book and purchase book may contain special columns in order to divide up the sales of the business by departments. Give the class exercises that involve the sales of businesses having different departments. In this pupils should be taught that if there are very many departments it is bet- ter to put the details of the sales and the posting data in one book and make the distribution in another. Some one may suggest the use of a separate book for the sales of each department. Give them a word pic- ture of a modern business made up of several departments where the billing is usually done in one place for all departments. They will see the ne- cessity of some kind of a distribution book.

If sales are distributed by depart-

ments, so must the purchases be. The theory of the accountant is that the purchase journal should be used to record nothing but purchases of goods or, if a factory, raw material. But what about the business that has a great many expense bills of various kinds that are not paid till the end of the month. Shall they simply be held in a file until they are paid or put through the journal and in that way add to the labor of posting? Or, shall we add to the columns of the pur- chase journal such expense columns as are necessary and in that way have a definite record of these bills with- out adding very much to the labor of posting. This method certainly shows the liabilities of the business at all times in a much better way than by waiting till the bills are paid before they are entered. There is also the chance that if they are not entered they will be forgotten at the end of the fiscal period when statements are drawn up. Modern business certainly favors methods that will show the re- sults in the best possible form with the least expenditure of energy, but it does not favor short cuts that will make it much more difficult to get information about what has happened. In this article I have considered a number of things that are a part of the advanced work in bookkeeping on the theory that even the teacher of elementary or intermediate bookkeep- ing should have a good knowledge of what should be taught beyond the work that the teacher is doing. It is only in this way that the work of the teacher of beginning bookkeeping can be made to connect with that of the teacher of advanced bookkeeping.

MARSHALL MEANDERINGS

(Continued from page Is)

"Wall, we don't e'zackly give chest- nuts away 'round here: they've been fetchin' 'round fifteen an' twenty cents a pound, but seein's ye're a stranger, I don't mind if ye pick up a few. Lige here will help ye bust 'em aout with a stun."

Which was duly accomplished with much show of boyish patronage on the part of Lige. Then the obliging landowner told me I was quite wel- come to wander over his place as much as I liked. Which I did.

Everything seems very bountiful as well as beautiful, all through New England these days. Nearly every farm house is surrounded with stately apple trees laden with ripe red fruit that fairly makes one's mouth water. I don't see why they are live cents apiece at the fruit stands; someone must be profiteering. And the truck patches are covered with broad stretches of beets, carrots, onions, turnips, etc., and there are miles and miles of fat cabbage patches enough to turn all Germany green with hun- gry envy.

Good old October! May you bring us even better luck next year. Work with your sister November to fix up a fat Thanksgiving for the end of

the war.

G. W. BROWN APPRECIATION

November 1, 1918. The Business Educatoi

Gentlemen: Doubtless it is due to the- fact that my name was found on some of your old records of "Brown teachers" that 1 am in receipt of a copy of your Journal, and have enjoyed its perusal, although for the past dozen years have been entirely dissociated from Business College life.

My attention is rivited to the article by Mr. Marshall regarding .Mr. G. W. Brown, this being my first knowledge of his demise.

My first impulse was one of sorrow, tint as Mr. Marshall says, why should we regret the passing on to greater fields of usefulness of such a man as Mr. Brown ; lor surely this can only mean for him release from the forced inactivity of later years, and did he not tell us in one of his 'talks" that he expected to go on conducting Business Colleges for the next 2000 years, whether on this or some other plane?

Yes, I was one of the "Brown teachers" and have always been proud of the fact, thankful for the privilege of having known Mr. Brown and of having enjoyed his confi- dence and friendship. Like Mr. Marshall, I wish I had unlimited space in which to con- vey to you all the kindly reminiscences 1 have of "Dear old Daddy Brown," as we teachers used affectionately to speak of him.

Mr. Marshall refers to his kind nature undei the seemingly brusque manner. I recall when first entering his empoy I was timid, for Mr. Brown seemed so brusque and business-like and spoke so rapidly, and how nervous I felt when it was said, "Mr. Brown is coming to visit our school." With his keen insight and kindness of heart he soon detected this condi- tion, and said so gently "Girlie, 1 want you to understand I am your friend and that I appreciate your work and capability as a teacher."

After that I always knew I had a staunch friend in Mr. Brown, and looked forward with pleasure to his visits to "our school." Need- less to say what his encouragement and con- fidence meant to me, not only during the bal- ance of my work in Business College, but all durinp the years that have passed since then, when things looked dark and discouraging.

In addition to his kindness to me as a teacher in his employ, I have known in sev- eral instances of his befriending worthy stu- dents pecuniarily embarrassed.

From what I have heard him say regarding his early life, I judge that Mr. Brown, like Elbert Hubbard, was schooled mainly in the University of Hard Knocks, consequently the nuggets of gold which he constantly imparted in his "talks" (he did not call them lectures nor addresses) were things that he had actu- ally worked out along practical lines in his own experience from early boyhood and had demonstrated their worth and applicability, hence they were of inestimable value to those of us who had eyes to see, ears to hear, and the wisdom to profit thereby.

Ah those "talks" to students and teachers! 1 'have never heard anything like them, for there never was another "Mr. Brown." What humor he could intersperse along with his seriousness ! How he enjoyed innocently re- ferring to that shining knob of one of our worthy Principals, and what volleys of ad- jectives he could employ to express his dis- gust with the "pusillanimous" ne'er-do-well.

While by no means posing as a "religionist" Mr. Brown must have been an earnest student of the Book of Books, for how else could he have been so familiar with and so apprecia- tive of its precepts' I cannot recall a single Students' Talk in which he failed to quote and make practical application of some Biblical passage, and he frequently referred to the Bible as the great storehouse of wisdom.

Although no bronze statute be erected to commemorate his work, yet in the hearts of his principals, teachers, and students, -Mr. Brown erected for himself a monument which shall endure as long as memory remains.

Sincerely yours.

^ <^&u&/uM&&ua&r &

Report of the Twenty-First Annual Convention of the

National Commercial Teacher's Federation

Chicago, December 26-29, 1917

SIXTH INSTALLMENT!

SOME MEASUREMENTS IN

COMMERCIAL EDUCATION

By Clay D. Slinker

In the space at my disposal I shall not attempt to reach conclusions as to standards to be required of stu- dents in the various commercial sub- jects. But I shall attempt to con- vince you that there is need for more systematic manner and method of judging student achievements.

We are all judged in accordance tn some marking system. In the church, in the community life, in business, and so on, we are rated according to some system or standard. In my town, if I wish to make a purchase and have not the ready cash, my re- quest is settled according to the re- corded evidence as to my habit, cus- tom or apparent ability to pay. We, as teachers, use some marking sys- tem to determine whether pupils pass or fail, are eligible for school activi- ties, contests, plays, recommendations for jobs, positions of trust, etc. We would feel very much offended if charged with laxity, unfairness, or in- competency in fixing these marks. In tact, most of us no doubt when re- quested have steadfastly refused to raise a certain pupil's mark one frac- tion of a per cent, being thoroughly convinced that the mark given was a fair and absolutely accurate measure of the pupil's ability or standing in the subject. Recently the question is being raised as to whether all teach- ers' marks conscientiously placed are therefore necessari^' correct. Inves- tigations of this question are now in progress, and in due course the court, the high court of human intelligence as applied to education, may be ex- pected to render an opinion. The in- vestigation lias only begun, but the evidence at hand is overwhelmingly convincing that there is woeful lack of uniformity in teacher's estimates of the accomplishments of pupils.

In his recent book on Educational Measurements, Dr. Starch, of the University of Wisconsin, gives in a graphic way some rather startling facts concerning the range of varia- tion in the marks assigned by a num- ber of teachers to the same paper written by a single high school stu- dent answering a set of questions in an English examination. The passing grade was 75%. The median of all marks was 80.2%. That is to say, one-half of the teachers marked the paper 82% or lower and the other half marked it 82% or higher. Twenty-six teachers marked this paper below passing, fourteen marked it 90% or above.

You are probably now thinking that in the subject which you teach there is not the likelihood of so wide a variation in marks. Possibly that is so, but would you still so contend if we could show as wide a range in the marking of a given paper in so exact a science as mathematics? The marks given a geometry paper by 118 teach- ers of mathematics shows a still wider range. The same kind of an experiment with a history paper showed a greater range than in either English or Geometry.

In the Des Moines High Schools

case here. In addition to the data shown above, I prepared a chart showing the per cent of all of the pupils who made each of the thirteen classes of errors found in the papers, and showed each teacher this, and another indicating the per cent of his own pupils, who made each of these errors. By this method he found out where his teaching had been strong or weak. The result was more pur- poseful effort with the classes in bookkeeping.

There is undoubtedly much variety in method of arriving at conclusions as to the standings of pupils in var- ious classes in commercial subjects. There also exists a wide difference in teachers' judgments of pupils' worth. These differences arise from a variety of causes. Teachers have different opinions as to the relative values of the various elements in a pupil's pro- duction. When the degrees of merit

8.2% of all who studied bookkeeping are closely allied there is frequently

certain year failed to pass. The per cent of failure was highest in a school in which a very high grade of work was being done. For the pur- pose of studying conditions in the various classes, I arranged a simple test covering one of the processes in bookkeeping, including every form of transaction with which the pupils were familiar. See Figure I.

All of the papers were marked in accordance with a definite plan which considered every possible error and prescribed penalties commensurate with the seriousness of the mistake. By following this plan, variation in marking became practically impos- sible. The test revealed many inter- esting things, not the least of which was that in the school in which the greatest percentage of the pupils were efficient according to the test, there had been the highest percent of failure according to the teachers' own estimation of the pupils the pre- ceding year. In the school in which the smallest fatality had appeared in the teachers' reports, my test with the strict rules for marking on all ele- ments involved, revealed the smallest efficiency. This apparently justifies our judgment that the teachers' grad- ng had been based upon rough esti-

found an inability to distinguish be- tween them. Individual teachers have widely different standards for judging and the standards are different in dif- ferent schools. Teachers frequently have preconceived notions as to what pupils should be able to do. By this, I mean arbitrary standards set up en- tirely independent of any measure of the pupil's ability or chance to meet the requirement. To set up a stand- ard without first considering the pu- pils as a class or mass would be as impractical as for the family physi- cian to say that we must raise the pulsations of the heart to 100 per minute and then rate us as sick or well in proportion to our conformity to his requirement. Now we know that the medical profession has dis- covered through numerous and ac- curate measurements that a majority of the men of a given age have a nor- mal pulse of 72 to the minute; that a certain per cent can be expected to have a pulse slightly above or below this mark, and that a still smaller per cent vary more widely above or below this mark.

In a similar way any large group of people can be readily divided, let us say, into five groups; one small group would include the extremely

mates. One of the practical benefits large and another would include the growing out of this test was demon- extremely small. Next there would

strated by an improvement in teach- ing. A later group of pupils cover- ing the same problems and taught by teacher B a year later, for example, passed a similar test with 70% effi- ciency instead of 28%, as was the

be a larger group which would of course include a few large ones not quite large enough to be included in the extremely large and some small ones not small enough to be included with those ranked as extremely

Figure 1.

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small. Then there would be a great middle group including many more than any of the others, and it would include the middle or common sizes.

Dealers in shoes and in men's fur- nishing goods and in other ready made clothing must be ever mindful of these classes in order to avoid heavy loss. They may make careful selections as to sizes. The largest part of their purchases are for the middle group, the next selection is for those under or over the middle size, then there must be a smaller selection for the groups of extremely large or extremely small people. Na- ture affords innumerable illustrations of this sort. It is therefore reason- able to assume that we shall find classes of differences in abilities which may be grouped under four or five heads with a reasonable degree of accuracy. That is to say that we shall find the extremely bright and the extremely dull, then in between these we shall find a great middle class capable of some subdivision. Is it not also reasonable to assume that this distribution shall be found to be ciuite regular, at least in a compara- tive sense?

Data gathered through numerous tests reveals a distribution of ability in groups about like the following, which shows about 45% of the total number in the great central group, :.' < in the extremely high or excellent group, 5% in the extremely low or failing group, and the remaining 45% about equally divided between the

central group and the two extremes. See Figure 2. This illustrates a great central tendency which is every- where present but not always recog- nized.

By a careful comparison of abili- ties in any class or school the mark- ings or estimates should group themselves approximately as above indicated if the teacher marks accord- ing to what she actually finds rather than in accordance with her notion of what she should find. By this method pupils are rated according to the manner in which they compare with their fellows, just as you and I are :ated in accordance to our standing

in the community or group in which we move.

A few years ago job printing was a second or third rate business throughout the central-west. Then a group of these concerns secured an expert who dissolved the cost of a job into its elements by considering every individual item that had any bearing upon the total cost of carry- ing that business over a definite space of time, such as a year. These var- ious items included the cost of esti- mating, soliciting, typesetting, make- up, transfer, press-work, material, folding, binding, rental according to floor space used, heat, light, taxes, insurance, etc. Under the plan de- vised by the expert, a card starts with a job and goes with it to com- pletion. Each operator records his charges against it for time, material, etc., so that when the task is com- pleted it is possible to compare esti- mates with actual costs in order to determine the accuracy of the pre- vious calculations. It is easy to see that with a reasonable amount of ex- perience it becomes posible to make a very accurate forecast of the value of a task, with the result that the balance will be on the profit side of tne account in a very high percentage ol tiie contracts. This has been pre- cisely the experience in the job print- ing business, and it is now a first class business when run on this scientific sca^e. And, the result is not only favorable to those in the business, but is an advantage to the vast ma- jority of those who must have print- ing done. You and I now pay our jusl snare of the year's profits where- as under the old plan we were just as likely as not paying, in addition to our just share of profit, a sum neces- sary to make up for the loss due to iiad guessing on the other fellow's

|0b.

Hit and miss judgments in prices are permissible only where the pro- fits are great and losses unimportant owing to lack of competition. In the products of commercial education, the competition is certainly too keen and the goal too important to admit of temperamental or hit and miss judg- ments in the gradation of pupils'

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work. If there is anything scientific about teaching it must be possible to dissolve each project into elementary parts.

In order to determine the relative

show the total words written by each pupil and the total errors made by each. By this process we learned the median speed and the median accur- acy of the whole group and of each

ability of certain groups of students teacher's group. This gave a basis in the Des Moines High Schools for determining the efficiency of the

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studying different systems of short- hand, and to discover the commonest mistakes and their causes, some three years ago I planned a series of tests. These tests were given at intervals covering the fourth semester of short- hand and were designed to afford a measure of transcribing ability. Sev- eral benefits resulted from these tests, one of which was a more definite sys- tem of grading, and another a change in systems of shorthand, but the greatest benefit was probably the suggestion of further testing for the fixing of standards. Several of our teachers have joined heartily in this work, and the results have been most gratifying.

About two years ago we took spec- imens from students in typewriting who had been in class one period a day for one year. (The time require- ment for our typewriting course is forty-five minutes a day, five days per week for two years). These papers were marked according to the inter- national rules and the results indi- cated on a chart so arranged as to teaching methods. Later, specimens were taken to determine what pro-

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gress had been made in the different groups while pursuing the more ad- vanced course. These investigations give us a basis upon which to build standard requirements for graduation in typewriting.

Figure 3 represents the work of all typewriting pupils in the Des Moines Schools at the close of one year of typewriting practice. This work was done before any attempt at scientific measurement had been made. See the widely scattered dots. There is no marked central tendency shown here. See Figure 3. Median Speed 36.7. Median of Error 1.2. Efficiency

Explanation of Chart

The figures at the top indicate the number of words written per minute for ten minutes.

The figures at the left indicate the number of errors made per minute.

At the bottom will be found total of pupils writing at the rates indi- cated.

At the right will be found total pupil> making the number of errors indicated.

In this test pupils who had written 25 words per minute or more for ten minutes with not more than ten er- rors in the entire time were consid- ered efficient. The dots in the upper right portion of the chart enclosed by a heavy line make up the efficient group. The vertical dash line indi- cates the median of speed. The hori- zontal dash line indicates the median of errors.

The term median used in these il- lustrations means a point exactly di- viding the total number by half. It is a fairer measure than the average because it is not affected by the ex- tremely good or the extremely poor student. Use of the median simply makes an equal numerical division of the group being considered.

The pupils whose work is repre- sented in the next chart had the same Figure 6

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amount of training as those in Figure :;, and they got it in the same schools. The work, however, was done under closer supervision and was constantly subject to measurement. Note the marked central tendency within the zone of efficiency about the point of the crossing of the dash lines, i. e., the median lines. This is an indi- cation of good teaching. See Figure 4. Median Speed 35.6. Median of Error .7. Efficiency 71%.

At the time of making the above charts I made a separate chart of the work of each teacher's group of pupils and discussed results with the teachers individually.

Figure 5 represents the poorest group results presented by any teacher. Note the widely scattered dots showing results of lax teaching methods. Here is a case of drifting where the teacher has been unaggres- sive, the work listless, and devoid of aim. See Figure 5. Median Speed 34.75. Median of Error 1.8. Effi- ciency 22.54%.

This teacher decided to change methods and the next chart, Figure 6, shows with what result.

The pupils whose work is charted, in the next figure had been studying only four and a half months and their efficiency was based upon their ability to write fifteen words per minute and not to exceed one error per minute. See Figure 6. Median Speed 20.7. Median Error .6. Effi- ciency 70.3%.

The close grouping indicates pur- poseful endeavor on the part of teai her and pupils, the immediate re- sult of a close study of the failure vividly depicted in Figure 5 and a checking up of later results.

Figure 7 shows the growth made in all groups in about three and one- hall months in the third semester. Note the favorable effect of accuracy shown in four of the groups, then note the fatal effect of speed gained at the expense of accuracy, as shown in group B. The efficiency in this

group has slightly diminished where- as it has increased in all other cases. See Figure 7.

The next figure shows graphically the results of weekly copying tests given in a third semester typewriting class. See Figure 8.

Numbers at the sides indicate gross words per minute, net words per minute, and total errors made in ten minutes' writing. The numbers at top and bottom indicate the number of weeks the pupils have studied type- writing. Note the general decrease in the number of errors while the gross and net speeds improve. It is needless to say that the teachers and pupils alike take great interest in the outcome of these weekly tests of growing ability. In some of our classes the pupils keep a graph of their own work for the purpose of comparing individual results with the class results. This form of graph can readily be used for charting re- sults in transcribing.

By an analysis of the charts and graphs one is enabled to say definite- ly whether the teacher has placed her main emphasis on speed or ac- curacy ox whether she has had any definite aim. Furthermore any teach- er can do the same thing for herself and through co-operation with other teachers can make comparisons that may be mutually beneficial.

All graphs and charts used as illus- trations for this paper portray actual work done in the Department of Business Education in the Des Moines Public Schools.

I would not offer standard meas- urements as a cure-all, as a last ac- complishment, nor as the last word in appraising teachers' worth, but I do commend them to you as a valuable aid in teaching and as a means of arriving at a better and more uniform system of judging pupils. We have only begun to see their possibilities, and the benefits to be derived from their application.

Those who think of attempting

standard measurements should ob- serve many do's and don'ts.

Don't try to measure everything all at once; rather try the most tangible things first and study your results.

Do organize your results.

Do give the pupils an idea as to the general aims and purposes of the sub- ject to be studied.

Do show where and how this is to connect with the life experiences of the pupil.

Do divide the subject into its parts or elements, then try to master these elements.

Do use carefully graded material.

Do prove your claims and show your proof.

Do accord to the pupils the big part in the work.

Do measure quality as well as quantity of accomplishment.

Do remember that sped is not the all important element.

The world is willing to allow a reasonable time for the completion of a worth-while task.

Figure 8

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WISE AND

OTHERWISE

Stories from Recent Real Life By CHARLES T. CRAGIN

Holyoke, Mass.

A Transaction in Banking

A great many bright boys and some nol - i bright came to the great busi- ness college at a little city on the Hudson just after the close of the Civil War. Many thousands of men in faded blue with rent and tattered flags, but with shining guns and shining faces marched down Pennsylvania Avenue past the re- viewing stand where Abraham Lin- coln, with a smile on his kindly care- worn face, towered, six feet, four inches of majestically gaunt and awk- ward humanity, watching the endless line of marchers. At the head of the column rode Grant, the silent soldier. Grant was not a speechmaker, but when at Appomatox he handed back f to Lee his sword and said, "Let us have peace," and gave food to the starving army of Virginia, and sent them home with their horses to plow up the desolate fields of the South, it was a speech and an act that endeared him to every soldier's heart. Behind the great procession came a splendid band of music bearing a banner in- scribed with the name of the big Hudson River Business College. Hun- dreds of thousands of circulars of that school were distributed, and 1700 young men at one time, mostly from the army, went there and put the little city very much on the map. In fact, they ran the town for a few years.

One of the most promising young men that came there in the flush times just after the war was Samuel Blake. A nice looking fellow was Sam Blake, clean-cut of feature and of goodly proportions, active and energetic, and of much more than the average men- tal capacity. He learned bookkeeping very readily, and he was a mechanical wonder. There was nothing that Sam Blake could not do with machinery. There was an ancient clock down in the basement recitation room which had once been the vestry of the old church which housed the business school. This aged time piece had an eccentric habit of striking. For in- stance, along about quarter past three it would strike nine, or thirty-six, or anything else it happened to feel like. Sam Blake took it down one Satur- day, ripped it apart, strung its insides all over the table, greased them up and put them together again, and that clock ran as regular as the sun. All the boys in school that had watches used to set them by the Sam Blake clock, as it was at once christened. He could take a watch apart, scatter the wheels and springs and jewels and "dinguses" all over a newspaper and

put them together again and that watch would run to a second. I can take a watch apart well enough, my- self. I once did it with a watch be- longing to my father, and got an everlasting walloping to show his ap- preciation of my enterprise. I did a thorough job of taking it apart. It was when I came to put it together again that I fell down.

A Wizard with Locks Sam Blake was a wizard with locks. There were no Yale locks in thosj days but with other locks, no matter how complicated they might be. when they saw Sam Blake coming with a bit nf wire or a hair-pin or even a board nail in his hand, they just opened right up and said, "Come in, Sam." for Sam could come in in spite of any lock that had then been in- vented. He knew all about the me- chanism of locks. The\- seemed to have a fascination for him, and when he got through school he wrote a string of letters applying for a posi- tion and got a job in an office of one of the big safe companies of America Diebold, Ireland, or Morse I am not sure which, and there he went to work, and, of course, he had an op- portunity to study the fine locks that were being made for bank safes. It was not long before the young fellow from the office attracted the attention of the mechanical department. He had a wonderful ear, and by the click of the combination as faint as the rust- ling of a leaf in the springtime breeze, he could tell just how the tumblers of the complicated lock came together and opened the safe. In a year or two Sam Blake had graduated from the office and was going out on the road to fix up locks that wouldn't work because somebody had lost the com- bination or because the lock itself had got out of fix. Ten years after he graduated from business college he was the leading lock expert of a big safe company, and was sent all over the United States to set up bank safes and see that all combination locks worked just exactly right, and when there was trouble it was Sam Blake who was sent to coax the locks open without destroying their expensive mechanism; and he got a very good salary.

His Special Weakness

Sam Blake had no vicious traits of character. He was a genial sort of fellow, not given to drink, though he occasionally took a nip as most trav- eling men did at that period. Some of them do yet. He did not play cards; he had married and had a small family growing up. But, Sam had one weakness. He was passionately fond of horse racing, and he owned a little horse that he had brought down from his native country town under the impression that this horse was going to prove a second "Dexter" or "Maud S." Now. this horse of Sam's couid trot just fast enough to lose a race, and the only thing more expensive to keep than a fast horse, who really isn't fast, is a fast woman who really is fast. Either one will use up a

larger salary than the modest two thousand dollars a year and expenses on the road that Sam Blake drew from the safe company. And so, Sam Blake got several hundred dollars in debt to the stable keeper who had charge of the horse he thought was going to be a prize winner.

The School Master at District Number Ten

This is just a little incident which has nothing to do with my story. My stories are a good deal like the lectures of Artemus Ward, which he said contained a good deal that didn't have anything to do with them. Dis- trict number ten was a suburban school just outside the village limits lit Northampton, Mass. The beautiful little Meadow City of the Berkshires was then a good sized town, and Smith College had just been opened. The schoolmaster of number ten had thirty or forty boys and girls, and the school house was one of the old red brick structures common in those days. It had a big attic above the school room which was used when it was used at all to store away any old stuff, like broken desks, disabled chairs and the like. There was no stairway to the attic, but a scuttle in the ceiling, and you could get up there by means of a ladder. Nobody had gone up there for years and the rats held riot in the empty space, with squealings and squeakings, and there was a nest of chimney swallows in the disabled chimney which some- times made strange flutterings like uneasy ghosts from the old Indian times, when murder ran red riot around Northampton. On Monday, Jan. 34, 1876. the rats and chimney swallows were unusually noisy in the old attic, and big Tom Ryan proposed that they get a ladder and go up there and wipe them out, but the schoolmaster said, "No, it will make a lot of dust and dirt so let it go until Saturday." If they had gone up there as big Tom Ryan had proposed there would not have been any story for me to tell you, but there might have been a funeral and Tom and the schoolmaster might have been present in the hearse.

An Unusual Surprise Party

Mr. John Whittle was one of the most highly respected citizens of Northampton and he lived in a pleas- ant well appointed house, having quite large grounds around it, where rose bushes bloomed in due season, and wistaria vines climbed about the front of the house, which was quite dignified with age. Mr. Whittle and his wife were at home on the evening of Tuesday. January 25th, 1876, and they had with them as out-of-town guests, Mr. and Mrs. Cutter, Miss Mattie Waite and Miss Benson, and there was a servant girl in the house. At just about midnight, after every- body had gone to bed and the lights were all out everywhere in the quiet country village, there was a surprise party at the house of Mr. Whittle, who, with his wife, was awakened by

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a light from a dark lantern flashing in their faces, and Mr. Whittle sat up in bed to find himself looking into the muzzle of a dark brown pistol, held within a few inches of his face. There were two men in the room, and it was evident that the surprise party was going to be something in the na- ture of a masquerade, and that these men had come disguised as burglars, for each wore a domino mask which covered the eyes and a part of the face. "Get up!" said the tall lean man of the couple, and Mr. Whittle got up, so did Mrs. Whittle, and they went downstairs. Members of the party of five masqueraders had vis- ited the other sleeping rooms of the house and soon there were gathered in the parlor, five women with their hands tied and roped together by ankles and wrists, and two men. The women were taken into a small room and told to keep quiet and Mr. Cutter was also provided with an apartment under guard, and the two leaders of the party gave their attention to Mr. Whittle. They told him plainly they had come for the keys of the outer door of the Northampton Bank, of which Mr. Whittle was the cashier. They told him also they wanted the combination of the lock of the big safe. Whittle told them there was no use trying to break into the bank for the safe was too strong and that he would die before he would give them the combination. "We will see about that!" said the tall lean man of the couple. He was a dry talking man this lean fellow, and he wore a long linen duster that buttoned from his neck almost down to his heels. He looked like a surgeon ready for the operating room, as he took a sharp pointed lead pencil out of his pocket and jabbed it sharply into the face of Mr. Whittle. "We will see about that!" They took him into a corner of the room and again demanded the keys that would open the outside door of the bank. Whittle refused to give them up, and they went thr'ough his pockets and found a key. "Is that the key to the bank?" asked the tall lean man. Mr. Whittle didn't like to tell a lie, but he thought he might gain time by doing so, and he said, "Yes, it is." "You lie," said the rob- ber, giving him another jab with the pencil point, and he stepped to the front door and set the key in the lock, thus proving the truth of his statement that Mr. Whittle didn't al- ways tell the truth. Then the robbers went at him again. They wanted the combination for the bank lock. After a good deal of hair pulling, pencil punching and thumping, Mr. Whittle gave some figures which he said was the combination, 4-11-44 or 7 come 11 or something of that kind, which the tall man in the linen duster wrote down on a piece of paper. This was the combination for the lock of tin- outer door of the big safe, so Mr. Whittle said, and he gave them some more figures as the combination of the door of the inner safe. Said the tall lean man, "Will you swear that these are the correct combinations?"

"Yes, I will," said Mr. Whittle, rather shakily. "You are not only a liar but you are a damn liar!" said the tall lean man. "Just repeat those figures." Mr. Whittle could not do it, and then they went for him; they hammered him and jabbed him, and twisted his fingers and his ears and his shapely nose, and gave him the third degree for three hours, before thinking that they meant to kill him, and perhaps they did he finally gave them the correct combination and the key to the outer door of the bank building. And then three of the members of that unusual surprise party went away, leaving two to guard the house- hold. They came back in the early gray of the morning with two large bags, and all went away just as the east was beginning to show the faint gray of the coming morning. They cautioned the imprisoned members of the house not to move for at least an hour or they would be shot dead, and it was fully an hour before Mr. Whit- tle succeeded in freeing himself from the bonds with which this most so- ciable set of masqueraders had tied him up. There were no telephones in those days, no automobiles, but Mr. Whittle beat the record of most automobiles in the time he made get- ting down to that bank. He was not surprised when he got there. He found the front door of the bank closed and he had to smash a window to get in, for his visitors had not re- turned the key. When he got in, he found the safe doors closed as usual, but the combination would not open, for his thoughtful visitors had evi- dently tampered with the lock. Everything was in order, but Mr. Whittle was pretty sure that when they succeeded in opening the safe there would be another surprise party awaiting his depositors, and there was. for when Sam Blake, the lock expert, came up there late that after- noon and finally succeeded in opening the safe, $1,250,000 in cash and se- curities had also gone away from there, with the unusual surprise party of Mr. Whittle.

After the Ball Was Over

"The morning after" was certainly an unhappy one for the natives of Northampton and all the country round about, for most everybody who had money, bonds or other valuables had brought them into the Northamp- ton bank and left them there for safe- ty. Hundreds of thousands of dollars of such securities had been taken by the masqueraders when they went home from the surprise party, and they left absolutely no traces of their going, though there were plenty of little souvenirs left for the village to remember them by masks and rub- ber shoes and sledge hammers and drills and a dark lantern and some skeleton keys and bric-a-brac of that kind. Nice things to put on the center table or the what-not. It was evident that the party had scattered after the robbery and had put their plunder in some safe place. The officers of the bank at once offered $25,000 reward

and Sam Blake told them that this was plainly the work of some big gang of safe robbers, for Sam knew all about safe robbers. He had been called in several times to fix things up after cracksmen got through with their job. In 1876 and up to the com- ing of the time lock, bank robbery was a regular profession, and paid very well indeed. The bank robbers . were the swell mob of the underworld very different from the peterman, the second story worker, the yegg, or the humble dip who looked up to them with awe and veneration, for after a successful coup these aristocrats of crime spent money like water and lived on the fat of the land.

The Coming of the Pinks

When this offer of $25,000 reward produced no results, finally, after sev- eral months the Pinkertons were called in. Allen Pinkerton had been the head of the secret service during the Civil War period and had built up a detective agency in which were as- sociated with him his sons, Robert and William, as well as a large num- ber of other gentlemen with keen noses for crime, and they came to Northampton and looked the ground over, and William Pinkerton said, "This looks to me like an inside job. Is every one in this bank absolutely trustworthy?" There didn't seem any doubt about that, and so Pinkerton began to look for clews that would tell him who did the job. There were two big mobs of bank robbers in this country at the time, as well as many smaller ones. One was the Scott- Duulap, and Pinkerton made up his mind that it was the Dunlap gang, of which James Dunlap was the head, that had done the Northampton Bank robbery. Already the directors of the bank had received several letters from parties who claimed to have posses- sion of the stolen money and securi- ties. They had been invited to indi- cate when they were ready to trade by putting an advertisement in the New York Herald. Of course, the robbers did not propose to give up the cash or the coupon bonds, which are just as good as cash, since they were not registered, but the other se- curities, which sould not be cashed, they were willing to sell back to the bank for $150,000. If the bank agreed to this trade, they were asked to in- sert in the personal column of the New York Herald, the single word "Berkshire."

The bank paid no attention to this offer, but the letters that had passed gave the Pinkertons a clue to the identity of the band that had com- mitted the robbery, for they knew just how these gangs disposed of their plunder. For instance, the band, headed by James Dunlap, nearly al- ways disposed of their plunder in this way, returning it in a lump and taking a large sum of money, which Dunlap divided with his men. On the other hand, the mob headed by the notorious Jimmy Hope, of Worcester, Mass., generally divided the plunder

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and each man disposed of his share as best he could.

The first clue came to the Pinker- tons in the rather remarkable interest in the robbery shown by our friend, Sam Blake. Sam had been summoned to Northampton to open the safe. He had been in Northampton several times during the months just preced- ing the robbery, and had inspected the lock and the dials of the safe. Up to a recent period it had been the cus- tom of the bank officials to give only one number of the combination to each of three men. That is, Mr. Whittle had one number, the bank tel- ler had another number, and the book- keeper a third number of the com- bination, and they had to get together to open the safe, but the bookkeeper had been taken severely ill one day and they had a lot of trouble getting the safe opened because he was not there, and Sam Blake advised giving the combination to the cashier only, which had been done. What seemed a little strange was, that Sam was much interested in the proposition of the robbers to return a million dollars worth of securities on payments of $150,000. On several different occa- sions he talked with the officers of the bank about it, an.d intimated plain- ly that he might be able to help them get the money back. Finally he even went so far as to tell one of the di- rectors that he could name the mem- bers of the gang, and this at once set Bob Pinkerton to thinking, especially

as a number of daring robberies in various parts of the country had taken place in banks that had notoriously weak locks, and if looked as if some- body who knew a good deal about locks had put the burglars wise to the location of these easy marks.

It was notorious among the various professional families of bank robbers, that one of these families was getting inside information about banks which because of old fashioned or weak safes invited robbery, and there was much jealousy among this gentry be- cause of this fact. And so Pinkerton commenced a series of investigations about several bank robberies that had taken place. And, one day, he an- nounced to his chief that in his opin- ion the most dangerous bank burglar in the country at that time was our bright business college boy, Samuel Blake, lock expert of the big safe company, and the trusted adviser of bank cashiers all over the country, where he had opportunity to see just what safeguards were provided for the treasure entrusted to the care of these banks. "Well! well! well!" said the chief. "That is a kind of a 'bolt out of the blue' is it not, Bob?" "Yes it is," said Bob Pinkerton, "but you and I have dealt with crooks long enough and seen enough of the science of crime to know that truth is stranger than fiction, and it is often the unexpected that happens." "But," said the chief, "we cannot prove that Blake had anything to do with this.

it is only guess work on your part." "That's true," said Bob Pinkerton, "but the circumstantial evidence is mighty clear. The Scott-Dunlap crowd have been tackling old banks with locks that were antiquated and they have been using tools in blowing open safes that came right straight from the work shop of the big safe company where Sam Blake is em- ployed." "How are you going to prove it?" "Let me alone," said Pinkerton, "and I'll make Blake squeal, unless he is a good deal more of a crook than I think he is. Of course, Dunlap and Scott and Red Leary and all the rest of that gang are old 'dyed in the wool' crooks 24 karats fine, but Sam Blake is not a natural crook; they have got hold of him some way. If he was a real crook he would not be so worried about the loss of that money to the hayseeds up there about Northampton. Leave me alone and you will see, I will land him high and dry, and his evidence will save his neck and send the rest of that gang where they belong, behind the bars."

RATHER GIVE THAN LOSE

I had much rather give a dollar than lose a number of THE BUSINESS EDUCATOR.

WMH, WRIGHT, Washington, D. C.

Mr. George Hossfeld

Miss Minnie Regelmeyer

World's Champion Typists!

On October 11, 1918, Mr. George Hossfeld won the International Professional Typewriting Championship, writing 143 words per minute for one hour, the net rate after deducting 10 words for each mistake. Under the former deduction of five words, this rate would have been 1464 words, smashing all former records.

In the same contest, Miss Minnie Regelmeyer won the Novice or School Championship, with a net speed of 108 words per minute (117 according to the former rules). Both of these winners learned Typewriting from the

BARNES' TYPEWRITING INSTRUCTOR

in the Spencer School, Paterson, N. J., where the Barnes Course has been used exclusively for years.

Beginning with the Eastern States Contest in 1914, twelve out of the thirteen School Championships, two of the Amateur Championships, and now the World's Professional Championship, have been won by learners from the Barnes' Instructor.

THE NEW COURSE

The records of both Miss Regelmeyer and Mr. Tangora, the 1917 International Novice Champion (110 words net), are the product of the new course, revised since Mr. Hossfeld's Novice Championship record of 98 words raised the world's record ten words per minute.

ToTeachers: Sample pages free. Copy of either the Complete. SI. 50; the Special, $1.00; or the Abridged, $.50, will be submitted for inspection with the privilege of return.

SfilrlJI**

709 PINE STREET. ST. LOUIS

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Dear Mr. Zaner:

I am going to tell you of my lesson scheme for last week which brought wide-eyed, pin-dropping attention on the part of every youngster, and I understand many teachers are carry- ing the same story through all the work.

I realize it is up to me to make writing enjoyable; put it on a plane with every day life: take away the vagueness; and, if the teacher has been considering it a bore, create a sunny atmosphere with the desire to know and do.

It is easy for me to drift into the "Land of Let's Pretend" with good results so easily obtained. I find, too, that it is not always just the primar- ies that enjoy it.

To do this without modulation or emphasis, or, in other words, with- out your whole self would meet de- feat, I'm sure.

"Good-morning boys and girls!" I'm glad to see so many happy faces. Could you show me what you remember about a good writing po- sition? Time! I know we have all heard something. Now, before we be- gin just listen a little while.

We hear lots about boys going to camp these days, don't we? And I suspect we each know some one in camp. Did you ever think that we are in camp, too? The boys go to find out how to do when they really go to war and we come here to our camp every day to find out about reading, spelling, arithmetic, writing, etc., so that we can fight the big fight that is on ahead after school days.

A soldier's camp is divided into companies; so it is here in our build- ing, and we even have our little streets, too. We wouldn't want any feet or elbows out in our streets, would we? (General pulling-in) Fine !

Another thing, we must notice that every soldier hears the command. I wonder how many good soldiers we have? Let us try this oval to 1-2-3-4, just like a march, two spaces high and right to the count 1-2-3-4 1-2-3-4.

Let us remember, too, that every company of soldiers fires in the same direction. See that your guns point the same right back over your shoulders. Fine. (Vary exercises and count till capital O is made. Show the 'cripple' O's on board and tell how it happens. Have them mark their best ones in each line.)

Let us hold up our faces so the officer in front can see them etc.

In our little camp we're working for commissions, just like the soldiers do, only our commissions come in the form of good grades. How many sol- diers in Camj) 4-B are trying to get good commissions? Isn't that fine?

Now when I come again let's see how many I can point out with hon- orable mention and I know we'll never have to use this corner guard house. Good-bye.

Lucy C. Ferris,

Supervisor of Writing, Warren, Pa

Mr. W. A. Botts, whose portrait appears above, got his stock of old time grit plowing among the stumps on a farm near Independence, Mo., where he was born. He finished the Public Schools of Missouri, and the Normal, the Business, and the Pen Art Courses of the Chillicothe (Mo.) Normal School. He studied Pen- manship under F. W. Tamblyn, Kan- sas City, Mo., and was a student of cartooning under W- L. Evans, Cleve- land, Ohio, and of Art under John Elliott Jenkins, of Paris. He studied Advertising with the I. C. S. of Scran- ton.

He taught in the Anthony, Kans., Business College; Draughons Busi- ness College, Oklahoma City, Okla.; Phillips University, Enid, Okla., and was Secy-Treas. of the Southwest Publicity Shop-Advertisers. The past six years have been spent with the Wichita, Kans., Commercial College as Secy.-Treas., having bought an in- terest. He handles all the penman- ship and art work, having an Art and Engrossing Studio in connection with the college. He has had a number of students who are penmen, artists and cartoonists of uote.

Mr. Botts is a well rounded com- mercial teacher and man and enjoys a wide circle of acquaintances and friends.

YOUNG MEN'S CHRISTIAN ASSOCIATION

Los Angeles, October 30, 1918. My dear Mr. Zaner:

You will be very much shocked and grieved to learn that our mutual and beloved friend, Mr. J. C. Bryant, died from Spanish influenza and pneumonia last Wednesday morning, October 23, and was buried on Saturday. It makes' it much sadder when you know that he was married only six weeks before to a very accomplished and talented young woman, with whom he had kept company for over a year.

Mr. Bryant was a graduate of the School of Commerce and Finance as well as of the Pace Institute of Ac- countancy of New York City. He was Principal of the Commercial Depart- ment of our School of Commerce and Finance, and later when I took up the Financial Secretaryship he sev- ered his connection with the School and became a senior accountant with the firm of Haskins & Sells at their local office. After serving with them successfully for a period of almost a year, he became associated with the Mushet Audit Company, where he was honored for his ability and integ- rity, and had every opportunity to advance as rapidly as opportunity af- forded. Mr. Bryant was developing into a very able man in many ways, and as you know possessed a won- derful mind and a true and likeable personality.

With best personal wishes, I am Sincerely yours,

O. T. Johnston.

TO THE B. E. OFFICE BOY

A B. E. Certificate will increase your salary more than a Marriage Certificate.

A B. E. Certificate will help to win the war, but a Marriage Certificate may cause war.

The Printer's Devil.

Mr. D. D. Miller, of the Miller School of Business, Cincinnati, Ohio, on Oc- tober 22, by consent of court and legal process, changed the spelling of his name from Mueller to Miller. The old spelling caused confusion and, be- ing thoroughly American, together with his father and two brothers, de- cided to make their name agree with their sentiments. It is another evi- dence of up-to-dateness and the ten- dency to live in the here and the now rather than in the past. Mr. Miller conducts a good school and prospers as a consequence.

G. E. Spohn, Pres. Capital City Com- mercial College, Madison, Wis., re- cently sent us a list of 120 subscrip- tions to the' B. E.. This school has been using the Educator in its classes for many years, and has always been able to maintain a high degree of enthusiasm in penmanship.

ROUNDHAND OR ENGROSSERS' SCRIPT

By E. A. Lupfer, Zanerian College of Penmanship, Columbus, Ohio

LESSON No. 11

The names of the months are used so frequently in filling diplomas that you should master them. Try each one separately. Compare your work with the copy. Did you rule your head and base lines carefully? Do not waste time working on paper poorly ruled. Get a hard pencil, about 6H, and in sharpening it, let the lead extend out beyond the wood about half an inch. You can then sharpen it on a piece of fine sand paper until the point is like a needle. Use a brass edge rule. Engrossers use section liners.

Study the proportion of capitals to loop and minimum letters. Unless letters are correct in proportion, they look scattered. Watch the slant and quality of line. Use a slow, firm, yet graceful movement.

See that you master the miscellaneous words, for they are used often in actual work.

This lesson will prepare you for resolutions. You should try to secure orders for roundhand. There are hundreds of places where it can be used, and actual work will make an engrosser of you.

Do you have a holder which has been properly adjusted for roundhand? You can't expect to get along well unless your tools are right.

umcu&H

imWy

Miss Emma Onsrud has charge of the com- mercial work in the Worthington, Minn., High School.

The new teachers in the Central High School, Detroit, are, Mr. Carlisle Hause, of Mt. Cle- mens, Mich., Mr. E. G. Blackstone, Dubuque, Iowa, and Miss Ruth Walsh, Flint, Mich.

Ml:

Eva M.

mcrcial School. Ruth E. jects th School. Miss Or teacher

rcial

High

Herrick is teaching commercial sub- : year in the Ogden, Iowa, High

A. Trudeau is the new commercial 1 the Rockport, Mass., High School.

garet Montgomery has charge of the cord, Cal., High

New Castle, Pa., has these nev

teachers in the High School: Miss Florence

McBurney, Miss Marion Jones, and Mr. J. H.

Robinson.

Miss Sadie Shirley is a new assistant in the

commercial department of the Troy, N. Y.,

Business College.

Miss Ethel Whittmore is a new teacher in the

Coraopolis, Pa., High School.

A. D. Hanson, last year a commercial teacher

in the Easton, Pa., High School, is now

Principal of the Rosemont, Pa., Schools.

C. D. Cummings, last year with the R.-M. &

S. School, Trenton, N. J., is now teaching

in the Vonkers, N. Y., High School.

Mr. Orvis Banks is a new commercial teacher

in the State Normal School at Ellendale, N. D.

These new teachers are this year with the Packard Commercial School, New York City: Edward J. Dubois, Miss Matilda Sexauer, Mrs. Clara Weber and Grant R. Sinsabaugh. Miss Blanche Baldwin, last year at Victoria, Texas, is this year in charge of commercial subjects at the McAllen, Texas, High School. Miss Grace Tomb, Jersey Shore, Pa., is a new teacher in the Strayer Business College, Phila- delphia.

M. W. Grinnell, of Parsons, Kansas, nas charge of the commercial department of the Evansville, Ind.4 High School. E. W. Taylor, Conneaut, Ohio, is a new com- mercial teacher in the La Porte, Ind., High School.

Miss Bertha Wilson has charge of the com- mercial department of the State Normal School at Chadron, Neb.

H. K. Richardson, Alpena, Mich., now has charge of the commercial work of the Mones- sen, Pa., High School.

D. D. Manross, Jonesville, Wis., is a new teacher in the Butte, Mont., Business College. Miss Martha Crumb. Marshall, Minn., and Miss Alyce Gannon, Middleton, Wis., are new commercial teachers in the New Ulm, Minn., High School. ,

Mr

Ele

Franklin, Pa., High School. Miss Mabel R. Monroe, recently of the Easton, Pa., High School, is now teaching commercial subjects in the Dentins, X. M., High School. F. J. Wheeler, Ann Arbor, Mich., has charge of the commercial department in the Calumet, Mich., High School.

Miss Maude Bechtell, St. Paul, is teaching commercial subjects in the Montevideo, Minn., High School.

C. C. Martin, Jamestown, N. Y., and Miss Myrtle Chase are new teachers in the Spen- i <ri.ui School, Cleveland.

J. A. Vogt, Mayville, Mich., has charge of the commercial department of the Adrian, Mich., High School.

Miss M. Ada Davis and M. W. Zipoy are two new commercial teachers in the State Normal School, at Whitewater, Wis. Miss Elsie Flowers is in charge of the short- hand work of the Albuquerque, N. M., Busi- ness College.

Miss Edith C. Moore is following Miss Chris- tine Johnson as commercial teacher in the Milford, N. H, High School. Miss Johnson has gone to the Woodstock, Vt., High School. Miss Anna Steely is a new teacher in the Bethlehem, Pa., Business College. Miss Mary B. Hill, Hutchinson, Kan., is teaching shorthand in the Nickerson, Kan., High School.

W. R. Smith, Malone, N. Y., is the new com- mercial teacher in the Colfax, Wash., High School.

Miss Florence Megchelsen, Keokuk, Iowa, has charge of the commercial work of the Ron- ceverte, W. Va., High School. Miss Elizabeth Kleine has been promoted from work as a grade teacher in Minneapolis to a position as assistant Supervisor of Pen- manship there.

J. C. Kline now has charge of the commercial work of the High School at Marion, Ohio.

30

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of the

by the act of in section 443, printed on the

STATEMENT OF THE OWNESRHIP, MANAGEMENT, CIRCULATION, ETC.

Required by the Act of Conaress of August 24. 1912

Of Business Educator Teachers' Profes- sional Edition, published monthly at Colum- bus, Ohio, October, 1918.

State of Ohio I, ss

County of Franklin I

Before me, a Notary Public in and for the state and county aforesaid, personally ap- peared E. W. Bloser, who, having been duly sworn according to law, deposes and says that he is the Business Manager of the Business Educator, and that the following is, to the best of his knowledge and belief, a true state ment of the ownership, management (a a daily paper, the circulation), e' aforesaid publication for the date the above caption, required August 24, 1912, embodied Postal Laws and Regulations reverse of this form, to wit:

1. That the names and address of the pub- lisher, editor, managing editor, and business managers are: _, . , _ Name of Post-Office Address Publisher, Zaner & Bloser Columbus, O. Editor, C. P. Zaner Columbus, O. Managing Editor, C. P. Zaner, Columbus, O. Business Managers, Zaner & Bloser,

Columbus, O

2. That the owners are: (Give names and addresses of individual owners, or, if a cor- poration, give its name and the names and addresses of stockholders owning or holding 1 per cent or more of the total amount of stock.)

C. P. Zaner, Columbus, O. E. W. Bloser, Columbus, O.

3. That the known bondholders, mort- gagees, and other security holders owning or holding 1 per cent or more of total amount of bonds, mortgages, or other securities are : (If there are none, so state.)

None.

4. That the two paragraphs next above, giving the names of the owners, stockholders, and security holders, if any, contain not only the list of stockholders and security holders as they appear upon the books of the com- pany but also, in cases where the stockholder or security holder appears upon the books of the company as trustee or in any other judi- ciary relation, the name of the person or cor- poration for whom sdch trustee is acting, is given ; also that the said two paragraphs con- tain statements embracing affiant's full knowl- edge and belief as to the circumstances and conditions under which stockholders and se- curity holders who did not appear upon the books of the company as trustees, hold stock and securities in a capacity other than that of a bona fide owner ; and this affiant has no reason to believe that any other_ person, asso- ciation, or corporation has any interest direct or indirect in the said stock, bonds, or other securities than as so stated by him.

5. That the average number of copies of each issue of this publication sold or distri- buted, through the mails or otherwise, to paid subscribers during the six months pre- ceding the date shown above is (This infor- mation is required from daily publications only.)

E. W.

Sworn to and subscribed before me this 26th day of September, 1918.

EARL A. LUPFER,

Notary Public, expires Jan. 17, 1920.)

(Seal)

(My commis

Wanted

A simple inexpen- sive typewriter for universal use, somewhat on the order of the Hall, Blickensderfer, etc., etc., manufac- tured several years ago. I am in a position to promote a good, cheap machine along a new line of writing service thus far never covered. Address

TYPER,

Care Business Educator COLUMBUS. OHIO

Let

us

have

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names

of

penme

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lished

thes

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Names

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E. A

Commercial Instructor

wants position in a good school. Sadler- Rowe and Practical Text Book Co., Bookkeeping. Good penman. Strong all-round instructor of several years ex- perience in the best schools. Address Experienced, care Business Educator, Columbus, Ohio

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with whiteand gold ink on blue paper Satin Gloss, the world'B best glossy ink 4 oz. bottle. 60 cts. NONESUCH, the ink with the brown line and black shade, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y.

THE MO. MEET. POSTPONED

St. Joseph, Mo., Nov. 9, 1918. The Business Educator,

Columbus, Ohio. Gentlemen :

The present officers and members of the former executive committee of the Missouri Valley Commercial Teachers' Association, held a meeting November 2, at the Coates House, Kansas City, for the purpose of de- ciding whether the annual meeting should be held this year; and also to outline plans for the next few months.

Since our president is in the service, and owing to existing conditions of war, influenza, and finance, it was de- cided to postpone the annual meeting of the M. V. C. A. for the time being.

The following were present at this meeting: Mr. F. M. Rude, Acting President; Messrs. P. B. S. Peters, F. J. Kirker, C. T. Smith, E. M. Piatt; Miss Eva J. Sullivan and Mrs. E. M. Piatt, Secretary.

Will you kindly see that notice of this postponement is published in the next issue of your magazine, and greatly oblige,

MRS. E. M. PLATT, Secretary.

E. C. T. A. ANNOUNCEMENT

What? Convention.

When? April 17, 18, 19, 1919.

Where? Springfield, Mass.

Watch for program and further an- nouncements.

Round Tables, Discussion, Good Fellowship will be there to greet you.

The big event of the year.

Healey at the helm guarantees it.

NEWS NOTES

Mrs. Ethel Hudson, Seymore, Tex., is teaching commercial branches in the Terrell, Texas, High School.

C. T. Wise, of the University of Wisconsin, and Miles D. Sutton, of the University of Chicago, are new commercial men in the Duluth High School.

Walter L. Cochran, Newark, N. J., has charge of the commercial department of the Negaunee, Mich., High School.

Miss Agnes T. Dubuc, of Lewiston, Me., is a new shorthand teacher in the Holyoke, Mass., High School.

Miss Mai now has the Wiba

B. Cunningham, Appleton, _ Mini harge of the commercial subjects x, Mont., High School.

Folsom, for years head of the commer- ork in the Utica, N. V., Free Academy, ing charge of the commercial work of onkers, N. Y., High School.

Mullen and Miss

the Ami Pa. Miss Be

Wesleya.

H.

new commercial man with imercial School, Allentown,

lie L. Ames, LeRoy, N. Y.

al br

ches at Genesee

ary,

N. Y.

Wood, last year with the Los Angeles Business College, is now in charge of the commercial work of the Hemet, Cat, Union High School.

Miss Evelyn Mossinger, recently in the Civil Service at Washington, has charge of the new commercial department recently established in Miss Mason's School, The Castle, Tarrytown- on-Hudson, N. Y.

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WANTED— Commercial Teacher (Pit- '" man) Shorthand M. or F. Beginner acceptable. Send photo with application.

0.*. HOFFMANN, Pris , Milwaukee Wis. (Business College

U/AMTpn To lease, with the privilege of buy- »" ">' tU ingr one or two good business schools in the Central West. Address "Business Manigtr," care Business Educator. Columbus, 0.

WANTED

Man wtio understands Business College work from the ground up to manage well established and financially strong business school. Op- portunity for successful teacher who wants to get out of a rut, or for school representative to combine selling and managing. Address

C. A. P, care Business Educator, Columbus, Ohio

Wanted ££

Bookkeeping and Penmanship teacher for Bus- iness College in Texas, Address

Texas, care Business Educator, Columbus, Ohio.

CAN YOU WRITE CARDS?

Card Writers are "cleaning up" selling- Our Flag Cards. Send 4c for samples of Card Writers Supplies. We will write your name on one dozen Flag Cards for 25c. AGENTS WANTED. Address all orders to McBEE & B ASH< IK. 3 Hawthorne Ave.. Weat View Borough, Pittsburgh, Pa.

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rolled sixty-nine students last month, averaging one new student per day now. Will give terms to right party. Reason for selling, owner has organic trouble of long standing that forces change of work. Address "Dividend Payer", care Businese Educator, Columbus, Ohio.

WANTED

COMMERCIAL TEACHERS

Men and Women all branches for public or private schools. Best salaries. Contracts waiting.

National Teachers' Agency, Philadelphia, Pa.

■Pi-sf Coif* A good school in a city r%JL OdlC of 5000 Owner has other business. Good thing for one who can teach combined course; or for man and wife who can teach both courses. Small amount will handle it. Address P.C. B. , care Business Educator, Columbus, Ohio

FREE TO TEACHERS

Byrne Practical Touch Typewriting

Fourth Edition

Fourteen years test in some of America's largest schools. Its writers hold records. Contains new features making possible more accuracy and speed. By the use of a Key Board Practice Chart typewriter equipment may be reduced. Requires less time on part of teacher. This text is positively a time and money saver and result getter, must by seen to be appreciated. Sent free to teachers upon receipt of thirty cents in stamps to pay wrap- ping and postage.

BYRNE PUBLISHING COMPANY

57 East Jackson Bldg., Chicago, IB.

The Pratt Teachers' Agency

70 Fifth Avenue. NEW YORK Recommends college and normal graduates, specialists, and other teacher* to colleges and schools.

The agency receives many calls for commer- cial teachers from public and private schools

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WM. O. PRATT, MANAGER

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The Scarcity of Commercial Teachers

continues and increases each month. Now is the time for Normal and College graduates to prepare to teach the commercial branches. The salaries are excellent and the conditions congenial. Write to us for the facts. ROCHESTER BUSINESS INSTITUTE, Rochester, N. Y.

POSITIONS for TEACHERS and BUSINESS COLLEGES for Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

Canada, Cuba, the District of Columbia and Thirty-Three States!

Calls for experienced and inexperienced commercial teach- ers reached us from forty-seven states during July and August. We placed our candidates in thirty-three of them, and also in Canada, the District of Columbia, and Cuba. Employers are already writing to us for teachers for January and February. Salaries range from $75 to $250.

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BOWLING GREEN

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STRONG The NATIONAL COMMERCIAL TEACHERS' AGENCY

E. E. GAYLORD, Manager (A Specialty bv a Specialist) Prospect Hill, Beverly, Mass.

Your Future

Your future depends upon present action. How about your salary and prospects for promotion? If you desire a change, now or later, we will put you in a better position than can be secured thru any other source, or there is no commission to pay. No obligation to accept any place. Confidential service. Largest Bureau for Specialists. Write for details.

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32

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LETTERS OF A SCHOOLMASTER

Contains an ideal course for dictation in short- hand classes. This book contains letters from a teacher to his former pupils who are out in the business world. These letters contain excellent suggestions, advice and information to those en- tering into business life. One or more of the letters may be used as a base for discussion in the correspondence department. Good English is found in these letters and a list of nearly one thousand words is given, with space allowed for the outline for each word. These letters are in- teresting, refreshing and inspiring, and would have a tendency to increase interest in your English and shorthand departments. Include a copy of this valuable book with each list of supplies. Give the book a trial and we know other orders will follow. How many copies shall we send you?

Price 50c per single copy, or 30c per copy in quantities, prepaid

Zaner & Bloser Company

Publishers COLUMBUS, OHIO

The Gregg Normal Session

A training course for teachers of Gregg Shorthand and correlated subjects given annually at Chicago each summer.

Gregg Normal training is a wonderful help to teachers of experience, and to those about to enter the commercial teaching pro- fession it is practically indispensable.

Without any question the need for more teachers will be greater than ever next year, even though the World War ends immediately.

It is not too early to make plans now for getting this highly specialized training at Gregg School.

Write today for catalog and printed matter.

GREGG SCHOOL,

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CHICAGO, ILL.

Engrossing and Card Writing

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25c.

G. D. GRISET,

2909 CENTRAL EVANSTON. ILL.

E A BANKER

D

Prepare by mail in epi

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for free book, "How i

Edgar G. Alcorn. Pre:

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an of you at

, Write for my

aGoodPen-

3 specimens and tetls

how others mastered penmanship bymy

F. W. TAMBLYN, 406 Meyer Bldg., Kansas City. Mo.

France did a wonderful piece of work in tabulating its homeless mothers and children. Through a card index system of : enabled not only to bring scattered families together, but to locate those families near to their soldier relatives so that they n of their precious furlcugh time in long railroad trips to meet their kin. When it is considered that many of these refugees we over Europe, and that the buildings of some towns were so completely pulverized that even streets could not be recognized, of the task can be estimated. The above picture shows some of the tabulators at work.

efugees it was ight lose none e scattered all the magnitude

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The Art of

ENGR OS SING

P. W. COSTELLO

Scranton, Pa.

The accompanying reproduction of a piece of engrossing belongs to the type or style known as illuminating, and is an example of the treatment of work or- iginating in the 14th and continuing thru the 15th century. It will be noted that the entire border design springs from the large initial "D" and is car- ried around the entire design, forming a very beautiful frame effect for the reading matter of the resolutions. The entire background of the border de- sign is burnished gold and the initial "D" and ornamental portions of the border are in various shades of Ver- million, French blue, yellows and em" erald green. The lighter portions of the border are the blues and the dark- est the vermillion. All of the colors employed are opaque, being mixed with Chinese white. The lighter shades of the color are painted on first and the darker ones in the order of their density. The grotesque ani- mals found in the border are also of the period above mentioned. After the painting in done outline the entire design in black with a No. 5 Soen- necken pen. The white dots and lines throughout the work are Chinese white, the straight lines being ruled in with a ruling pen and the curved ones freehand with a No. 1 brush. This work was executed on a sheet of Reynolds bristol board, four ply, which presents a firm smooth surface absolutely necessary for this particu- lar style of work. The size of the engrossing is 12x.l6l/2 inches. The main lines in the delicate tracery used as a filler throughout the border are black and the short branches leading off from them are a light red. The circles at the end of the short branch- es are filled in with green and the center of each is a dot of burnished gold. The tracery used in the reading matter is in red.

The initial "R" and all of the lower case letters in the word "Democratic ' is in two shades of vermillion. Ini- tial "W" in "Whereas" in French blue with stripe of red in the center.

Initials "H, G, and C" in the words "Honorable Grover Cleveland" in two shades of blue with background of gold, and the lower case letters in two shades of vermillion.

Initial "R" in first "Resolved" i i two shades of red with gold back- ground and lower case letters in two shades of blue. The second "Re- solved" is just the reverse in color scheme. To those who are not fa- miliar with the beautiful art of illumi- nating would say the original work

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adopted Py the

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onorable

late$resii>eiit of riu'^Jutti'i^Tnh'S, mho wa$ three times the ttinftifratf if*$|e'imirratic)Jarh.,

(That we, rhej)eleiiafes ofrhepnriu.

mRartoiuil^niiientiinins'semblra' 'recognise in him one ofinc stfnmgeflM ablest characters known to the werlot> statesmanship, who possessed to an e.vtraoroinary Secure the elements of I leaiVrship.ono bo his able rinsciattioia'and forceful 'administration of public aMW,refltfleb honoruponhis rounlru nno his pnrtu; ano

iPUflinpA ^'^ u'° herein) express our 6cep JuJlHUrU, sorrow at hisWath uuii cvti'iii* our a warmest aurnpathp aiib conscience to his tamtlu, iti thai this resolution pcspivao upon Hie records or the convention am) a copy be tormaroco to Hrs. (i'lei-clano.

hT«tv!

BO

ac&g

must be seen to be properly appre- ciated because its real charm, apart from the careful painstaking effort re- quired to produce it, lies in its color scheme, which of course is entirely lost in the process of reproduction.

WAR AND HOME STUDY

On account of the war, the high cost of living, and the great demand for labor, thousands of young people will be unable this year to attend high school and college, and thus must utilize their spare time in taking home study courses by mail. Special Rales for Courses Offered Civil Service English Law

Grammar School Typewriting Bible

High School Bookkeeping Agriculture

Normal Shor'hand Drawing

Engineering Domestic Science Real Estate

Salesmanship Story Writing Automobile

Over One Hundred Branches Included

Thousands of Civil Service and office positions are now open for typewriters, stenographers, bookkeepers, and clerks. We rent and sell typewriters on easy monthly payments. Write fur prices and terms on machines.

Enrodment fee $10 00; "special rates of tuition" to those who apply now. Send vour name mday-tomorrow may be too late. "DO IT NOW." For "Special Tuition Scholarship" and full particulars address Dept. A ,

CARNEGIE COLLEGE, Rogers, Ohio

Frank Kane, Lincoln, Nbr., writes: "I have been a subscriber to your paper for the past three years and have always found it very helpful in my work. Last year I was supervisor of penmanship in the Clinton, Iowa, schools. Two years previous to that I had charge of the commercial work there. At present I am head instruc- tor in the commercial department in the high school in Lincoln, Nebr.. and know that your paper will be a great help to me."

C. B. Bloom, recently Principal of Public Schools of Almeda, Pa., is now assistant cashier in a new National Bank which was opened June 1st in Irvona, Pa. Mr. Bloom, who has been a penman and commercial teach- er for a number of years, reports that they are doing a nice business and that the prospects for the future are good. THE BUSINESS EDUCA- TOR and his professional friends wish him success in his new line of work.

H.'|.)i(i,itiiiif,iA^iiiitir;iiMi,i)iii-l'iMtfHN.iiiiiM*iliiiHMTt«4i'mfia

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31 U CD (EJTOfj 3 J HOOT

a (Dp (0 ft SO Utiles profitable. \M456T$dQ\ Irttomy

BROAD-PEN LETTERING, by E. A. Lupfer, with Zanerian

LESSON No. 5— Rapid Old English

No letter is used so extensively and is so artistic and enduring as the Old English. You will do well to master it in its various forms.

The alphabet herewith represents the rapid, unretouched style used in filling diplomas, etc., where speed is required rather than fine finish. No retouching with a fine pen is necessary except where a mishap occurs.

Beginners should use a No. 1 broad pen before using smaller sizes of pens.

Use head and base lines and see that you follow them closely, for uniformity of height is necessary as well as uniformity of spacing. The space between letters should be the same as in letters. The letters should be taller than wide. Avoid square looking letters as a rule. Lettering should be neither too narrow nor too wide. It should be solid, not scattered. Where we have to crowd lettering we make it tall and narrow, and where we wish to spread it to cover space we make it low and wide. Unless you follow this plan your work will look crowded or squatty, or not proportioned well.

There are many styles of Old English, and the ideals of penmen as to the standard vary slightly. The alphabet presented herewith represents our ideal of the standard. All should master the standard form before cultivating individuality. While individuality is commendable when it is good, you must know the standard styles to avoid mistakes and freakishness.

Study the joinings, corners and parts of letters, etc. See how often certain strokes are repeated in different letters.

The "spurs" in Old English should be neither too small nor too large. Let them extend about half the width of the pen, or one nib on the small letters. The spurs in the center of the capitals should be rather large and cir- cular with sharp hair-line beginnings.

The head and base strokes should slant in the same direction and be curved evenly. They should not be too large and heavy. Study proportion.

Study and practice carefully and you will make headway. After you have learned to hold the pen and dip ink carefully, (dip slowly and keep ink-retainer clean), your biggest problem is to get an accurate ideal of the forms.

Clara Haas, who was last year in the Coalgate, Okla., High School, now is teaching Gregg shorthand and book- keeping in the Sault Ste. Marie, Mich., High School.

J. R. Jones is in charge of the com- mercial department of the Richmond, Ind., High School following L. A. Newgard, who has gone with the Wright Airplane Company, Dayton, Ohio.

Mrs. Edna Watson Holtz, formerly Miss Edna Watson, goes from the New Ulm, Minn., High School to the Charlotte, Mich., High School as commercial teacher. Racine College, Racine, Wis., pub- lishes a beautiful catalogue, splendidly

printed and artistically illustrated with views of buildings, etc. The in- stitution prepares boys for college, from the seventh year in the grades to the sophomore college year. It has a reputation for high grade training and for character development.

The Mankato, Wis., Commercial Col- lege is mailing one of the most at- tractive, post-card size, colored fold- ers, showing eight views of its build- ing and rooms, we have ever received. The building lis fire-proof, four stor- ies, and splendidly furnished. The photos show a very large attendance.

G. D. Griset, Evanston, 111., High School, who is conducting a course in

business writing in THE BUSINESS EDUCATOR, believes in taking his own medicine, for we have received a club of 92 subscriptions from him, which indicates that his classes are enthusiastic.

Mr. M. D. Anthony, of Maryland, and Miss Margaret Ebert, of Wisconsin, both Zanerians, were married Sept. 39th, 1918, and are now at home in Oklahoma City, Okla. Our best wishes are hereby extended. Mr. H. A. Roush, of Letart Falls, O., now heads the Commercial Depart- ment of the Charleston, W. Va., High School. Mr. Roush is a many sided man, a fine penman, and a jolly good fellow generally.

,y/u 'jfotjS/UM G'dk&i/cr' *§*

TYPEWRITING RECORDS

In October Geo. Hossfeld won the International Professional Typewrit- ing Championship, writing 14; words net per minute for one hour, and Minnie Regelmeyer won the Novice School Championship, writing IDS words net per minute. Both were pupils of Spencer's School. Paterson, X. J., where Barnes' Typewriter In- structor was used.

L. W. Zinn, Pres. Riverside. Calif- Business College, has favored us with a list of 45 subscriptions. Mr. Zinn writes a very practical hand and is no doubt interested in good penmanship. With his supervision and THE BUS- INESS EDUCATOR jn his classes we- expect excellent results to be se- cured.

Mr. P. P. Freeman, who has been teaching in the Commercial Depart- ment of the Hartford, Conn., Public High School for a number of years, has accepted a position as auditor for the Capewell Horse Nail Company of Hartford.

HONOR ROLLS

For the one in : in Colors, filled ir Wanted. Big Con Sample and Terms. E. L. Blystone, Pitcairn, Pa.

12 NAME CARDS FOR 25c

Special to Penmen

Blank Honor Rolls, 10 forSl.50. 20 for S2.2S,'2S for S2.50, 100 for Ss-.OO. Write today.

vice. Place for

Photo, Printed

ith Beautiful V

Quick Sellers.

3c Stamp for

By the Editor

^z-^z-^>?^*

'^er^Jstv*^

Short Cut to Plain Writing

The book is typical of the title, a real "Short Cut to Plain Writing." But if your own writing is plain, this book may help you to make it still better looking by aiding you to discover the poor places in it. Then, too, it gives the clue to less practice and more improvement and less teaching and better writing on the part of your pupils.

It's different; it's unconventional; it's stimu- lating; it's helpful; it's concrete in its sug- gestions.

Price 25c, prepaid, author.

C. P. Zaner is the

Zaner & Bloser Company

Penmanship Publishers Columbus. O.

To Primary Teachers Interested in Writing

Stories appeal to children. They live and revel in the world of Fairy and Fable.

Can you tell a good story or relate a fable that connects with the work at hand? If so, you'll enjoy all the more "Funny Fable Folk" in writing by Jno. O. Peterson and Alice E. Strong. If you can't tell a story, perhaps this book of fable and fancy in writing will lead you to discover the secret and philosophy of both writing and story telling. Who knows?

Anyhow, its a unique little volume designed to delight children and to relieve the teaching of writing of so-called drudgery.

The picture and motion exercises lead to letter motions and forms and thus to writing. Something original and yet simple and easily employed and applied.

Birds. Frogs. Mice. Bees. Fishes and Woolyworms all act out the art of writing in their tryouts at flying and jumping and run- ning and swimming, thus suggesting and stimulating the first struggles in handwriting.

It is not so much a system as an inspiration, suggestion, and method to interest, instruct and encourage the children in their primitive practices.

It is concrete in its philosophy of motion and thus it uncon- sciously stimulates and safeguards motor activity— the basis of real writing.

Bound in black card covers, black and white illustra- tions, 24 pages, about 5x8 inches, post paid, 50 cents.

Unique, original, adaptable, applicable, vitalizing, concrete, modern.

Zaner & Bloser Publishing Company

Penmanship Specialists Columbus, O.

■JI.IIII.UIlU.lJ.liJJ.]lUIMi.Ullli.U.I!ftU.i|MMl..lJ.llU.ll.lJiMJIBaMrfillWtBI

<^M^>^u4/n£te(ud[U&&r &

DESIGNING &

ENGROSSING

E. L. BROWN Rockland, Me.

Send sell-addressed postal for criticism, and stamps

Rapid Lettering

This style is based on the Roman letters and is recommended as a most practical style for purposes where speed and legibility count for more than accur- acy or artistic finish. Rule lines for height about one inch apart, also vertical lines to prevent sloping let- ters. Use pencil only to indicate general size and spacing of letters. Ester- brook's drawing and lettering pen No. 2 was used for alphabet. The thin stroke of letter represents width of pen, two strokes being required for thick part of letters. This letter re- quires no retouching, and its accuracy must depend entirely upon your skill instead of any mechanical devices whatever. Good spacing and good form are, of course, highly essential for best results. A No. 5 broad point- ed pen was used for the smaller let- tering.

The initial "A" is highly decorative and will afford considerable careful study. First, sketch in pencil, aiming for balance and action, then follow

with a detail drawing, suggesting color values.

Aim for strong, vigorous lines in your color tones, varying the thick- ness and spacing of lines to produce the different gradations of light and shade. Observe how effectively the leaves melt into the solid background.

Try your hand on a similar design, making changes here and there to suit the purpose required. Aim for strength and contrast in rendering color values. Balance and action are important requisites in any design.

Send us your copy for criticism.

Recent U. S. Government Educational Publications

Copies of which may be procured by addressing

the Superintendent of Documents,

Government Printing Office,

Washington, D. C.

Bulletin No. 18. Evening Industrial Schools. Issued by the Federal Board of Vocational Education, Washington, D. C.

Lessons in Community and National Life; Series B. By Charles H. Judd and Leon C. Marshall. 264 pages. 15c per copy.

Bulletin, 1918," No. 2. Guide to U. S. Government Publications. Com- piled by Walter I. Swanton. Price, 20 cents.

the results of the test in speed and quality in penmanship. The 8th grades show an average of 105 letters per minute and a quality of 68%, which, according to Zaner Scale, is 5 letters above the median and but 2% below, revealing a splendidly balanced pro- duct. The Irving Building, from the 3rd to the 7th grades inclusive, aver- ages 90 letters per minute and 60% in form. The Madison School averages 84 letters per minute and 63% in form. This represents a better bal- anced product in writing than the Ir- ving. The average in the Penn School is 103 letters per minute and 59% in form. The 6B average 144 letters per minute and 62% in form. This quality is good considering the phenomenal speed for that grade. The 7A room of the same building average 127 let- ters per minute and 65% in form, which represents a better balance, but still too high in speed and too low in form, according to the Zaner Scales or Standards.

The Annual Report of the Altoona Public Schools is one of the most complete and concise publications of the kind that is received in our office. Table G, a large folder-sheet, gives

A PENMAN'S DILEMMA Dearest Editor Advise me

/ don't feel just right, I can't sleep at night, I moan and sigh, My throat is dry, I can't write or think, My grub tastes like ink, My heart doesn't beat, I've got cold feet, My head's in a whirl.

Answer Then why don't you marry the girl?

5CDEFGHUKLM NOPQRSTUVWX

YZ-TAO

AND ANY OTHER PURPOSE WHERE 3PEED AND LEGIBILITY ARE ACRE DE5IRABEE TMAN ARTISTIC FIN13H-.

^ >J/u >J(>ujS/u,ij6Muxt/br &

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

Pitman's Shorthand Rapid Course.

Isaac Pitman & Sons, 2 West 43th

St.. New York. Cloth, 202 pages,

price $1.50.

The book is designed to assist the learner in the speedy acquisition of a knowledge of the system. The expla- nations are simple and clear and the stages easy. A series of 20 lessons with 'J4 exercises comprise the first half of the volume. Additional exer- cises are provided in the 100 pages which follow and complete the book. It is concise and yet quite complete apparently containing all that is ne- cessary to learn the art of writing speedily.

Phonographic Word-Building. R. B.

Gummerson. Isaac Pitman & Sons,

2 West 45th St., N. Y. Paper, SS

pages, price 60 cents.

A little book designed to give in graduated form word-building exer- cises to facilitate mastery of rapid and legible writing. Intended to be used in conjunction with the regular text. The entire text is in Pitmanic short- hand characters. The arrangement is good and ought to aid both teacher and taught.

Supplementary Exercises in Isaac Pitman Shorthand. W. L. Mason. Isaac Pitman & Sons. 2 W. 45th St., X. Y. Cloth, 140 pages, pric 75 cents.

The book comprises a series of graded exercises on every rule in the system, specially compiled and adapt- ed for use with "Course in Isaac Pit- man Shorthand." Much valuable time may be gained in mastering the principles and acquiring the form and meaning of words bv the aid of this text.

Accounting Theory and Practice. Unit 1. Charles F. Rittenhouse, B. C. S., C. P. A., and Philip F. Clapp, B. C. S., C. P. A. McGraw-Hill Book Company, Inc., 239 West 39th St.. New York. Cloth, 165 pages, illus- trated. Price for the manual and three books of forms with business papers, $3.00.

This volume is the first unit of a series of four texts and practice se^s in elementary- and advanced account- ing, theory and practice, systematiz- ing and cost accounting. Unit 1 is de- signed to provide a first year's course in bookkeeping and elementary ac- counting. The ledger account is used as a basis for developing knowledge of bookkeeping. The text begins with a discussion of the theory of debit and credit and gradually develops the

more complex phases of the subject of bookkeeping and accountancy. The volume impresses us as being espec- ially favorable to teachers and sm- de:its of these subjects because of its elemental character, as it is quite explicit, progressive in its order of procedure, and yet quite practical and complete. The volume before us also impresses us favorably, not only as a text for the students, but as an excel- lent book for the busy business m in who desires to inform himself, by way of review of former studies and past experience, upon the subject nf modern bookkeeping and accounting.

Ten Day Shorthand. George L. Dud- ley. The Dudley Shorthand Com-

pany, publishers, 132 Broad Street, Elizabeth, X. J. Paper cover, 30 pages, price $1.00.

The author seems to honestly be- lieve that he has evolved a simpler and more practical system of short- hand writing than ever produced. It looks Pitmanic in its strokes but is original in many of its applications and methods of presentation. It em- phasizes consonant characters but uses vowel expedients. Characters are shortened and lengthened much as in the Cross Eclectic we learned a third of a century ago. It's a word and character book, as no sentences are given, the words being the keys to sentence or complete expression.

NEXT TO YOUR HEART

JUST fits the upper vest pocket. Wear it next your heart and protect yourself against a bad "spell".

Thirty-three thousand words— with correct spel- ling, syllable divisions, pronunciation, parts of speech, and definitions. It's a dictionary we re- fer to and it's the dic- tionary to refer to any- where at any time. Carry it as easy as a watch. Tells you a lot of things you often want to know when traveling. And with this book in the pocket, only an instant of time is required to gain the information— at just the time it is needed. It's an invaluable com- panion to everybody who has occasion to talk, read or write. It is not a book made hastily, only to sell, but is an accurate and complete dictionary, compiled from the latest edition of Webster's great International. It's especially valuable to students and people em- ployed in offices, and worth ten times its cost to anybody. It is com- plete, practical, accurate and convenient.

Size M x 2^< x 5J^ inches, weight. 2 ounces. The size makes it especially valuable- it is always on hand when needed. For this reason it is worth more to most people than an unabridged, and it gives al- most every* word that the aver- age person will ever have occa- sion to use.

Given as a Christmas present by many schools and publishing houses.

THE PRACTICAL TEXT BOOK COMPANY,

1739 Euclid Avenue

Cleveland, Ohio

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dtiT f^^J&uA/n^^i&iuta&r* &

BARGAIN PRICES

First Book 108 Pages, others 32 each. Business Writing 538 Lessons 50c— worth $50.0C

Madarasz Artistic Gems 50c— value $25.00

34 Alphabets of Lettering 12c— worth { 3.00

Lessons in Engrossing Script .. 12c value $ 2.00 95 Lessons in Artistic Writing. 12c- worth $ 5.00 Madarasz Engrossing Script 12c— value $ 3.00 30. Written Cards 50c 60 Written Cards 90c

C. W. JONES, 224 Main Street Brockton, Mass.

OMEN

WANTED IN BANKS

Banks are employing hundreds of women m very department of bank work, even up to cashier. Clean, pleasant work with men's pay. You can learn by mail. Send for free bonk. "ow to Become a Banker," by Edgar G. orn, Pres. American School of Banking 185 East State Street, Columbus, O.

MY SPECIAL

A dandy little book-form Card Case and a dozen cards with your name written in my ex- pert style, sent postpaid for 35c Send today. Your money back if not satisfied.

A. P. MEUB

Expert Penman

High School PASADENA, CALIFORNIA

HIGGIN8'

ETERNALINK -ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (2 oz. bottle by mail 20c.) The Engrossing Ink is for special writing, engrossing, etc., (2 oz. bottle by mail 30c.) These inks write black from the pen point and stay black forever; proof to age, air, sunshine, chemicals and fire.

If your dealer dors not SUPPh

CHAS. M. HI8GINS & CO., MFB.

271 NINTH ST. BROOKLYN, N. Y.

(//////s/y/s.j

Attention Commercial Schools

There is a Great Demand for Show Card Writing Courses

Foust's Complete Show Card Writer is the best text published: its contents covers every medium used in making show cards and en- grossing. Its adoption has just been made in the State of California. Send for catalog.

C. A. FAUST, 1024 N. Robey St., Chicago, III.

I teach rapid, tireless

BusinessWriting

by mail. The posi- tion securing, salary raising kind. Write for free journal. FRANCIS B. COURTNEY, Box G-492, Detroit, Mich.

Help Bring the Boys Home with W. S. S.

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

[^m^^^WSM

"Practical Compendium of Commercial Pen Letter- ing and Designs." (1918 edition, revised and enlarged,

t'spfi*i;illv vrraiieil ami arran^'d for School use.) A eom- plett- instructor in the use ot the Marking, Shading. Plain, Special. Border and Shadow Lettering Pens. Contains 100 pages 7V x 10W. illustrating US plates of Commercial Pen Alphabets. D- signs. Show Card Layouts, Corners, Borders, Scroll Designs, etc.. with complete i ' for each This book has a beautiful front ct printed in three colors and Gold. We guara book to be exactly as represented or moi Prepaid, $1.00. ~ free.

pnmpnAttantion!

RqentTnranted in aim cihj

anotoum in thcllnited States

to sell the most beautiful

War-Service Record

- --on the market at the present lime. 13.000.000 IN THE LAST DRAFT

-t I'cru home with a scruicc flaa, m its _ unnetcui a prospector buyer .

Penmanship Teachers

who wish to get the best results should have one or more of my large charcoal drawings of the correct position of the hand, arm and pen, size 20 x 28 inches. They are large enough to be seen distinctly for 200 feet. By keeping this drawing constantly before your class you can- not fail to get wonderful results. Sent in mail- ing tube, post paid for. $2.00 each. With your name or name of voiir school in large, shaded old english text, $2.60 each.

Send 60 cts. for 12 Reputation cards, all se- lected combinations of differentnames —none better. AW. DAKIN, 604 W. Colvln St., Syracuse, N.Y.

Best Quality at Lowest Prices

Catalog and full-sized samples sent on request.

ART ENGROSSING

Instruction in Designing, Engrossing

and Illuminating, Drawing

and Painting.

Come to Rockland if you can. otherwise we will teach yon by mail. Send for full information.

s=j HOWARD & BROWN™

Rockland, Maine

Esterbrook Pens

The biggest business unit in America, the U. S. .Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden,

■Mff.ti/IIWA^IIfltilWIII).M.n»li>lll4l.iHil'l'Mlll*flJ-ilHI-ltil^lW-»-M

J/it ?^&uj//i&j crfut**6r

Gillott's Pens

The Most Perfect o! Pens

lgiluitts PRINCIPALITY PEN, No. 1

VICTORIA PEN, NO. 303 ■pan

DOUBLE ELASTIC PEN, No. 604 E. F

Gillott's Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

Half Tons

REPRODUCED FROM

PENMANSHIP^ |RGR$SSEDCOTI^

^|HE

Terry En<?.0

DESIGNERS - 1LLVSTRHTORS

ENGRZTVERS

(olumbus, Ohio

Zanerian Manual of Alphabets and Engrossing

(A Work on Modern Engrossing)

A book 8y>xliy2, strongly bound in boards, 136 pages, containing complete courses of in- struction in Roundhand, Broad-pen, Penciled and Freehand Lettering, Wash and Pen Drawing, etc. It presents a large number of beautiful full-page etchings and halftones of Resolutions, Diplomas, Certificates, Title Pages and examples of pen and brush work from the engrossing masters. The work is thoroughly modern, favoring legibility, speed and the beauty of simplicity, rather than too much elaborateness and antiquity. It unquestionably contains a greater variety of practical styles of lettering and engrossing than any similar work, regardless of size or price.

The detailed instruction given makes the book a self-instructor for the beginner, while the illustrations furnish inspiring models for the professional. With the aid of this book you should soon learn to fill diplomas, engross resolutions, design attractive advertisements, etc. It instructs and illustrates how to do the work that commands big prices.

Engrossing is a very profitable line of work, and no one will have occasion to regret having mastered it. Many persons make good sums simply filling diplomas, certificates, etc., aside from their regular work, as there are thousands to be filled in every community. The book is a revised, enlarged and greatly improved edition of Xew Zanerian Alphabets. Over one-half of the material in the new edition did not appear in the former edition. Thirty valuable full-page instructive illustrations are part of the new material which has been added. Price $2.00. postpaid.

Zaner & Bloser Co. si^^s^^bji^; Columbus, Ohio

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How to Introduce Rowe Shorthand

IT IS VERY SIMPLE

Here Is How It Is Done

Let us either qualify a teacher now in your school by correspondence, which we can do in four months, requiring only a few moments of her time daily, or let us supply you with a capable teacher already prepared. In the latter instance, you can put in the system at once; in the former, you should, of course, not attempt it until your teacher has reached that point where we would pronounce her com- petent to instruct her classes efficiently.

In either case, when you are ready to put it in. start all your students entering school in Rowe Short- hand, and continue until you have a good, big class, say twenty-five or thirty. By this time, you will already begin to observe your Rowe Shorthand students gradually overhauling the students that en- tered at an earlier date studing another system. By the time six weeks have passed, the difference will be so apparent that any question as to continuing it will disappear, and -thereafter the longer you use it. the better you will be satisfied.

This is no fanciful suggestion. It explains just how Rowe Shorthand has been introduced in one school after another, and it is just how it will work out in your school, because the Rowe system has an absolutely distinct and unquestionable superiority over other systems both in the earlier part of the course and the advanced work.

Do not say that we cannot prepare teachers properly by correspondence. Just ask us for the names of the teachers we have so prepared and they will come by return mail, when you can write to them.

Everyone realizes there is room for something better than the Shorthand Systems that have predominated for the last forty years.

Rowe Shorthand is "something better." and it is only a question of a reasonable time until it will be the dominating system, because it has dominating finalities that will compel public attention, approval, and adoption.

Of course, it would be foolish for any school to atcempt to introduce Rowe Shorthand if it were not anxious to make a success of it. It is a thoroughly scientific system, developed upon definite rules, and the system must be thoroughly learned to secure the results intended, but it is at no time as difficult as any other system.

Students progress more rapidly, they are more self-dependent and lean less on the teacher, and attain a rate of speed that is substantial and reliable and positive in less time than in any other system, al- though we never have and never will make the slightest claim for this advantage of shorter time. We want to use the time saved in developing phases of shorthand writing that have never been attempted in connection with other systems for want of time, except by the few who were willing to give the necessary time to become expert.

Now is the time for teachers to take up the teachers' correspondence course by mail. The first lessons will be forwarded promptly upon request. There are great opportunities opening for those who will qualify themselves to become competent shorthand teachers.

143 Second Street t / » Harlem Square

San Francisco, Cal. //?-& // sTl/./xJouszy&o. Baltimore, Md.

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HTHE purpose of com- sg^ivllHL. fi

* * mercial education is 4H| BSlft *

y fo increase earning Jjm Wn y

y This is the best of all reasons why every y

school should teach the skilled use of the

Self-Starting |

j REMINGTON j

ft ^PHE trained operators of this ?|

machine possess a high earning g power because they are able to per-

form a bigger day's work thanks to the time saving Self- Starter. This automatic indenting mech- anism is an exclusive Remington feature.

3 I I

y Reminpton Tvoewriter Comoanv k

Remington Typewriter Company

(Incorporated)

374 Broadway New York

I

ci

I

m MmMsmmBMaEMmsmamammsmmB^m m

a .y/u'.&uj//ute&/lfia*&r $>

Pitman- Graphic

The Pitmanic Shorthands were the best until Challenge Shorthand corrected their one great weakness, and now Challenge is the best on earth.

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P T Ch.

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Faithfully lined from Reporting Notes of Well Known Writers, published by the Shorthand Writer, the above etching re- produces the confused downward directions of six of the Well Known Writers; and the rapid notes of all writers, using three down- ward directions, show like confusion.

It is easily possible to write left-leaning and right-leaning strokes rapidly without confusion.

Challenge Shorthand, retaining the rules and brevity of the Pitmans, alone utilizes this safety device— two downward directions instead of three.

Challenge Shorthand students excel in early attainment of speed, and in ready reading.

Five Short Steps from Pitmanic to Chal- lenge Shorthand, nine cents, stamps.

Challenge Shorthand Manual, a complete textbook, $1.25; to teachers, 90 cents.

M. SCOUGALE, Weatherford, Tex.

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read Graduates hold the best positions.

National Dictation

Takes up the work where the textbook loaves off. Up-to-date business letters. Special fea ures.

THE F.H. BUSS PUBLISHING COMPANY

SAGINAW, MICHIGAN

A Gregg Summer Normal Graduate Writes

"I can best express my appreciation of Gregg School by saying that it is a school that lives up to its advertisements; whose splendid teachers are courteous and always show a personal interest in their students; and a school where the students are sin- cere boosters."

Another graduate says: "At the end of the first week I was well repaid for the trip in new7 ideas and inspiration. I 'can honestly say that I never learned so much in so short a time before."

The need for well qualified teachers has always been greater than the number available, and without any doubt there will be most excellent opportunities this fall due to the increasing interest in commer- cial education everywhere.

Write today for the 15)19 Normal An- nouncement and start planning to spend six happy and profitable weeks at Gregg School next summer.

GREGG SCHOOL,

6 N. Michigan Ave.

CHICAGO, ILL.

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<5^&i&ii/teJJ/&<te&i&r $>

Ellis Bookkeeping

JTLLIS INDUSTRIAL BOOKKEEPING is an

exceptionally elastic bookkeeping course. It may be adapted to any condition in any school. With office practise or without.

SECTION ONE

Jobbing, Produce and Provision Business. Short busi- ness college course or first year in high school.

SECTION TWO

General Merchandise Business. Advanced business college course or third semester in high school.

SECTION THREE

Manufacturing set, including elementary, cost and corporation work. Advanced business college course or fourth semester in high school.

For one semester in high school or for short course in night school, use the Elementary Tablet Method.

Modern Banking for your work in banking.

Many other special sets.

ELLIS PUBLISHING COMPANY

BATTLE CREEK. MICHIGAN

To Primary Teachers Interested in Writing

Stories appeal to children. They live and revel in the world of Fairy and Fable.

Can you tell a good story or relate a fable that connects with the work at hand? If so, you'll enjoy all the more "Funny Fable Folk" in writing by J no. O. Peterson and Alice E. Strong. If you can't tell a story, perhaps this book of fable and fancy in writing will lead you to discover the secret and philosophy of both writing and story telling. Who knows?

Anyhow, its a unique little volume designed to delight children and to relieve the teaching of writing of so-called drudgery.

The picture and motion exercises lead to letter motions and forms and thus to writing. Something original and yet simple and easily employed and applied.

Birds, Frogs. Mice, Bees. Fishes and Woolyworms all act out the art of writing in their tryouts at flying and jumping and run- ning and swimming, thus suggesting and stimulating the first struggles in handwriting.

It is not so much a system as an inspiration, suggestion, and method to interest, instruct and encourage the children in their primitive practices.

It is concrete in its philosophy of motion and thus it uncon- sciously stimulates and safeguards motor activity— the basis of

Bound in black card covers, black and white illustra- tions, 24 pages, about 5x8 inches, post paid, 50 cents.

Unique, original, adaptable, applicable, vitalizing, concrete, modern.

Zaner & Bloser Publishing Company

Penmanship Specialists Columbus, O.

Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of '" Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

M^i..HMJiJ.up.»yjjiHjai!iiiimiaM<.i»iBiiiMjiiiajM,iwHiw*^ii^

^ *!!Me&u&n^&&uxifrr &

THE GREGG PUBLISHING COMPANY

New York

77 Madison Avei

Chicago 623 Soutn Wabash Av

San Francisco Phelan Building

New Publications

GREGG SPEED STUDIES, by John Robert Gregg

Makes it possible effectively to combine theory with prac- tice Teachers say it has done more to advance skill in shorthand writing than any other book published since the Gregg Shorthand Manual. All writing and reading material is in shorthand. "Makes new matter easy." (Key for t a. h rs* us?.) 328 pages, bound in cloth, $1.00.

RATIONAL TYPEWRITING, Medal of Honor Edition, by Rupert P. SoRelle

A short, intensive, but complete course for high schools and highly specialized commercial schools. Embodies the Rational principle in teaching fingering technique. Develops quick mastery of the keyboard- Features correct form and arrangement and particularly construction work to develop initiative and ability to handle original problems. 96 pages, bound in cloth, 85c.

HOW TO PREPARE FOR CIVIL SERVICE, by E. H. Cooper

A complete and up-to-date revision of "How." Gives com- prehensive information about United States Civil Service employment Contains illustrations and numerous specimens of previous Civil Service examinations and practical prob- lams intended to prepare stenographers and clerks for the Civil Service. 140 pages, bound in cloth. $1.50.

VOCABULARY OF GREGG SHORTHAND, by John Robert Gregg

Contains an alphabetical list of all the words used in the revised Manual with page references. Entirely in type. 54 pages. 60c.

CHRISTMAS CAROL, by Charles Dickens

Printed entirely in shorthnad to conform to the new JIm-

KIMBLE'S VOCABULARIES, by E. J. Kimble

Contains the vocabulary of 150 types of business 100.000 words. 205 pages, cloth, %\ 50.

SHORTHAND DICTATION DRILLS, Edited by John Robert Gregg

Carefully graded and suitable dictation material is essen- tial to the development of the highest skill. Grading, char- acter and variety of material, and its informational and educational value have been fully considered in preparing Shorthand Dictation Drills. The book is printed in large type (no shorthand), and can be used with any system, or for typewriting practice. 212 pages, bound in cloth, 75c.

APPLIED BUSINESS CALCULATION, by C. E.

Birch

A series of drills and tests

covering the fundamental pro

cessss in arithmetic, and thei

application to business prob

lems ; adapted for class room

vork. Eliminates unproductive

mechanical work and leaves

the student free for menta

processes 194 pages, bound

n art paper covers, pad form

stiff back. 35c. Teacher's key

25c.

SUPPLEMENTARY EXERCISES IN GREGG SHORTHAND, Edited by Alice M. Hunter

A compilation of supplementary words .and sentences ar- ranged according to the lessons of th? R?vis2d Manual, sup- plemented by l?:ters, charts. t?s:s and invaluable practice material in bo'h shorthand and typ*. Designed for both reading and writing practice. Contains word-sign chart for drills, and other valuable features. 64 pages, bound in art pap?r covers. 60c. Teacher's key, 25c.

COURT REPORTING SERIES, Edited by John Robert Gregg

Two 32-page pamphlets entirely in shorthand court tes-

timony. e;c Each part 25c. Key to sai

ESPERANTO ADAPTATION SHORTHAND, by Ernest L.

type, 25c each.

OF GREGG

Jackson

lOsp r

lplete

id pr

:al adaptation of Gregg Shorthand 40c.

LETTERS FROM A SELF-MADE MERCHANT TO HIS SON, by George Horace Lorimer

Enlarged and completely re-written in accordance with the n^w Gregg Shorthand Manual. 120 pages, illustrated, cloth,

CREEDS OF GREAT BUSINESS MEN,

Shorthand by Georgie Gregg P*. new reading book in Gregg Shorthand, 38 pages, 30c.

Ready Soon

CONSTRUCTIVE DICTATION, by Edward Hall Gardner

Teaching business correspondence through dictation.

GRADED READINGS IN GREGG SHORT- HAND, by Alice M. Hunter

A new reading book adapted to early dictation.

AMERICAN IDEALS, by Emma Serl and William J. Pelo

Selected patriotic readings.

BARTHOLOMEW'S BOOKKEEPING EXER- CISES, by W. E. Bartholomew Constructive problems adapted to any textbook.

REPORTING SHORTCUTS, by John Robert Gregg

A wealth of speed-giving material for the reporter.

TEACHERS" HANDBOOK O F RATIONAL TYPEWRITING, by Rupert P. SoRelle

Methods and keys to all editions.

PERSONALITY STUDIES IN PERSONAL DEVELOPMENT,

By Harry Collins Spillman

A book that opens a new field in education.

Gregg Shorthand is taught exclusively in 79ro of the cities of the United States whose High Schools teach Shorthand

P5 ? '•"l'.ff?g'lM*1

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JUST PUBLISHED

Pitman's Shorthand Rapid Course

A Complete Business Course in TWENTY Short Lessons

<l The object of this book is to orovide a sim- ple and rapid course of instruction for those persons who wish to acquire the ability to write shorthand within a very short period and mainly for business purposes.

The principles are introduced in an entire- ly new order and with certain groupings that have never previously been adopt- ed. The learner is enabled to write sepa- rate words in the first lesson, and he is introduced to sentence writing in the third.

€J The whole.of the explanatory matter, with the essential exercises illustrating this is contained in 98 pages. There is, however, an appendix with a generous supply of additional reading matter and writing exercises.

CJ Position writing is introduced with the first lesson, the halving principle in the fourth lesson, and Phraseography with the diphthongs.

What Teachers Say:

"I wish to tell you what a sple man's 'Shorthand Rapid Course.' It have yet seen in Pitmanic shorthand, report that my results in one term s attain with the 'Course' in two ter building principle so completely used the study from it very simple. The words and the carefully selected v( proper work to use where the time

did book I have found Pit- It is the bsst text that I h pie;

better than I usually s. I think that word n this textbook makes >mission of exceptional abularly makes it the nited." Charles

Frank, Teacher of Isaac Pitman Shorthand, New York Un

nty,

nd Washington Irving High School, New York.

"I have just had a 'Shorthand Rapid Cour carefully from cover to shorthand textbook I h: to me most favorably a letter press work, ever; beginning to end. 2. of the principle close juxtapositi logical sequence, the entire system lucidly ndred pages

opportunity of examining Pitman's ' and having gone through the book iver I find it to be the most practical ever seen. The points which appeal the following: 1. Beautiful text and rery outline being perfectly engraved from 2. The novel and practical arran^men.: bringing those most easily learned in'o and at the same time preserving their Marvelous condensation, the principles of plained and illustrated within one t useful appendix, containing ad- ditional exercises together with a list of useful phrassograms, also all the grammalogs and contractions arranged alphabeti- cally and phonetically. The Additional Exercises impress me as being particularly valuable, not only to teachers who desire to give to pupils in the regular course additional illustrative work, but useful also for tests and for teachers using other Isaac Pitman textbooks." W. L. Mason, Polytechnic High School, Santa Monica, Cal.

Cloth, gilt lettering, 198 pages, $1.50.

Teachers' Examination Copy, postpaid, $1.00.

Mention School.

ISAAC PITMAN & SONS

2 West Forty-Fifth Street, New York

ABOUT TYPEWRITING

"A Practical Course in Touch Typewriting," by Chas. E. Smith, now in its Fourteenth Edition, has won its way to the foremost place as an instruc- tion book in touch typewriting by its own intrinsic merits. It is the most constructive system of type- writing ever devised. It follows the line of least resistance, so that the student becomes a skillful operator with a minimum amount of effort. IT TRAINS ALL THE FINGERS ALL THE TIME. The fingers are trained first on those keys over which they are naturally held when in their nor- mal position. It is scientifically and pedagogically correct.

It is a remarkable fact that all the World's Type- writing Championships and all the Typewriting Records are held by typists who learned typewrit- ing by means of Balanced Hand Methods.

Miss Margaret B. Owen, four times winner of the World's Professional Championship, is a Bal- anced Hand Typist, having learned by going from the outside keys toward the center. Miss Owen afterward worked through all the exercises of "A Practical Course."

Miss Hortense S. Stollnitz, holder of the World's Novice Record and Amateur Champion for the year 1916, learned touch typewriting from "A Prac- tical Course."

Mr. George L. Hossfeld, the present World's Professional Champion, and also holder of the World's Amateur Record of 145 net words a min- ute, learned from "A Practical Course."

Miss Bessie Friedman also learned from "A Practical Course." Miss Friedman holds a unique record in the typewriting world. At a recent ACCURACY contest in New York City she wrote at the rate of 13:2 perfect words a minute for 15 minutes. Miss Friedman held the World's Ama- teur Championship for the year 1914. She now holds the World's Record for ACCURACY. The winning of this distinction is considered one of the greatest achievements in typewriting history.

You can buy a LARGER but you cannot buy a BETTER book

A Practical Course in Touch Typewriting

Fourteenth Edition, Revised and Enlarged. Price: Stiff Paper

Cover, 60c; Cloth, 35c. Teacher's Examination Copy,

postpaid, 40c and 57c, respectively

ISAAC PITMAN & SONS

2 West Forty-Fifth Street, New York

Publishers of "Isaac Pitman's Spanish Shorthand." SI 30 ; "Isaac Pitman's French Shorthand," 50c. ; "Isaac Pitman's German Shorthand," 60c. : "Isaac Pitman's Latin Shorthand," SI. 00.

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VOLUME XXIV

COLUMBUS, OHIO, JANUARY, 1919

The BUSINESS EDUCATOR

Entered at Columbus, O., Post Office as 2nd Class Matter

C. P. Zaner, - Editor

E. W. Bloser, - Business Manager Zaner & Bloser, Publishers and Owners

Published monthly (except July and Angus;) 118 X. High St., Columbus, O.. as follows: Teachers' Professional Edition, $1.00 a year Students' Penmanship Edition, 75 cents

I i subscriptions 20 cents extra; Canad-

ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of are devoted to Accounting, Finance. .Math matics, English, Law, Typewriting, Advertis entions, etc., and Departments spec needs of teachers, principals

NUMBER V

ially suited t and propriet

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer cial subjects. This edition is speciallv suifd to students in Commercial, Public and Private schools, and contains all of the Penmanship. Engrossing, Pen Art, and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro-

fressive and practical interests of Business ducation and Penmanship. It purposes to inspire and instruct both pupil and teacher 'nterests of those engaged

n the - nstitutii

of

nercial edu

ell

.:bli.

Change of Addrtss If you change your ad- dress, be sure to notify us promptly (in ad- vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al- lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we re right. If you do i the 10th of each r

Advertising Rati tion. The Business read by the most among those inters and penmanship England, and r

d you

ubscription

all

?ceive

V

ur journal

by

, plea

se

notify us.

early

tes, not al

college proprietors, teache

also among principal

ments of High and Normal Sch

furnished upon applica- Educator is purchased and intelligent and well-to-do ted in business education L'nited States, Canada,

ountry on the among business hers and pupils, but f commercial depart- _._ and Col- vell as among office wqrkers, home students, etc.

Rates to Teachers, Agents, and Club Raisers sent upon application. Write for them whether [ iu are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

\\ ith heavy hearts we have gotten out this issue of THE BUSINESS EDUCATOR. Our Editor, our Chief, to whom we all went for counsel, advice and instruction has been taken from us without a moment's warning. C. P. Zaner is dead. He was killed in an automobile accident seven miles from Columbus at six-thirty o'clock Sunday evening, December 1st, 1918, while returning from Westerville, where he had gone to visit friends. It seems that a Pennsylvania train gave no warning of its approach in the darkness and while at full speed struck Mr. Zaner's machine, killing instantly Mr. Zaner, his wife's sister, Mrs. Mary Irvin, and seriously in- juring Mrs. Zaner, who now lies in a

critical condition in a Columbus hos- pital.

Mr. Zaner was an ardent lover of nature, and his chief recreation was in portraving her in water color painting and in automobiling through the country. He has generously taken the writer and his family, as well as many others, on many delightful trips. It was not an uncommon thing for him to stop his machine to view a sunset or a landscape. To be with him at such times, or while he was painting a scene, one would soon dis- cover the strength with which nature in her diversity and beauty drew him to her.

Mr. Zaner and I have been partners in business for the past twenty-seven years, but on this occasion I keenly feel my inability to convey in words my high opinion of the man. He was every inch a man and possessed a large number of friends from one end of the country to the other, who will be greatly shocked to learn of his sudden death. He was known far and wide as one of the highest authorities on matters pertaining to penmanship, and was also recognized as one of the most skillful penmen in the world.

Our hearts ache for the widow in her loss of a husband she worshiped. Nothing could be more beautiful than his devotion to her.

It seems impossible that we shall never again have the privilege of hearing his gentle voice or of grasp- ing his friendly hand.

Farewell, brother, and companion since our boyhood days! We shall endeavor to heed the lessons of your noble and inspiring life. Farewell!

E. W. Bloser.

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Developmental Practice

IN

Rapid Movement Writing

By

Columbus, Ohio, R. D. No. 8

MOVEMENT EXERCISES

The purpose of movement exercises is to establish certain of the nerve connections for definite writing motions. Repetition of motor impulse makes for improvement in control of energy and accordingly facilitates execution.

Obviously the movement exercise should be developmental in character. There should exist, in other words, a close relationship between the drill and the letter form evolved.

Exercises should function chiefly in overcoming technical difficulties in performance.

The so-called oval and the straight line exercises are designed to cultivate freedom and rhythm of motion, establish simple co-ordinations for control, re-establish circulation, and afford opportunity for the writer to observe correct position and to make proper adjustments for the easy running of the writing mechanism.

The reverse or "indirect" oval exercise may advantageously be used to develop such capitals as Q, B, J, and for the upper- or over-turns, left curves or reverse motions as in small m and n. The awkwardness usually found in practicing reverse or clockwise movements is very good reason why it needs to be given more serious attention. The left-handed writer finds this movement to be more readily controlled than the "direct" motion.

Capitals O, A, C, E, D logical^' and practically evoh-e from the "direct" oval motion, as well as do all letters containing lower- or under-turns, right curves or "direct" movements.

The straight line or "push and pull" exercise is good introductory practice for letters embodying straight line elements, such as capitals P, B, R, M, N, J, small t, d, p, and others.

Undue emphasis should not be placed upon the movement or drill phase of writing with a corresponding sacri- fice in quality of letter formation. When movement, and especially speed is stressed, the result is a perverted and distorted concept of both form and motion.

It must be remembered, however, that exercises are only means to an end the true goal-idea being increased facility, practical rapidity and maximum endurance for the writing act.

Development of s. Exercise 1. Start with an upward curve, reverse motion, swing into the horizontal retraced oval and finish as an s. Count: curve-s-l-2-3-4-5-6-dot. Trace exercise w-ith dry pen and study proportions. Make several lines of the drill one space high, then reduce one-half in the practice.

Exercise 2. Similar to No. 1 with final stroke attached. Pause slightly at the bottom of s at the little arrow before finishing. Count: curve-under-1-2-3-4-5-6, swing. Reduce to one-half space in later practice.

Exercise 3. Study proportions closely. Draw first form in the tracer and increase speed in retracing until confidence and power is developed. Count: curve-close-fiuish, or 1-^-3, or 1, 2 for the up strokes only. Watch position.

Exercise 4. Swing from the retraced "direct" oval to the s without pause. Count: 1-2-3-4-5-6 -S, swing. For single s, count: 1-2-3 or 1. 2. Practice each number or exercise, letter, etc., across the page, and not as arranged in the development.

Exercise 5. Count: 1-2-3-4-5-6-stop, 1-2. 3-4, 5-6, swing. Practice line after line. Close each s, and space equally. Cultivate an easy, swinging, rocking lateral action. Keep it up!

Exercise 6. The reversed, retraced oval attachment aids in developing the controlling pause for closing s. Pause at small arrow and go to the letters in group-form.

Exercise 7. The S. O. S. exercise is a good one to develop freedom and control in forming the under curve in s. Count: curve-1-2-3-4-5-6, glide-1-2-3-4-5-6, curve-1-2-3-4-5-6, swing.

Exercises 8 and 9. Count: curve-close, 1-2-3-4 to 10, or 1-2. 1-2-3, etc. Begin and end the i-like action with a small s. Be careful to keep top sharp and to close at the base.

Exercises 10, 11, 12. Alternate s with such letters as e, r, o, etc. Practice a page or more of these excellent "movement and form" combinations. Observe uniform spacing. Note size, slant and finishing strokes. Close s, loop e, shoulder r, round out and close o at top. In No. 12, s does not close at bottom when joined to o.

The practice words are good ones for application of s. Write freely and plainly. Criticise your efforts, then practice to improve.

Developmental Exercises. Frequent practice upon these drills will aid in developing strength of movement and lightness of touch. Each line and variation should be written many times. Almost all penmen use similar drills to "trim up" on before writing copies, etc.

In lines 1 and 2 gradually diminish the height or extent of the movement. Be as systematical as possible in your practice work. Make each page a model in neatness of arrangement. Strive to make some improvement on every line attempted. Watch position for health and efficiency. Make an inventory of yourself from time to time, as concerns your sitting and writing habits.

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Development of U. Exercise 1. Make the small reverse compact oval at the rate of from 200-250 revolutions a minute. Keep lines closely spaced. Use a light elastic touch of the pen to the paper. Try the reverse loop exercise as shown in the copy to the count: start-1-2-3-4-5-6-7-8-9-10.

Exercise 2. Start the small open loop rightward and downward. Go quickly into the direct elongated oval attachment and complete. Count: loop-l-2-3-4-5-6-swing. Keep in mind the form of capital U.

Exercise 3. Count: loop-l-2-3-4-5-6-down-down-down-etc. Practice this drill thoroughly. Keep slant and spacing regular. Make downward lines rather closely spaced.

Exercise 4. Start the capital U and retrace the last down stroke six times. Down strokes should slant simi- larly. Alternate with the single capital U.

Exercises 5 and 6. Keep the small initial loop out from the left side of the U. Make turn rounding at top. Both down strokes should slant alike. Do not loop the second part. Finish like capital A. Count: 1-2-3. Drop finish pulls in the direction of the elbow. Study form of letter carefully. Practice freely with the arm movement. Alternate the U and N line after line. Think clearly and act quickly. Keep space, slant and size regular.

Exercises 7, 8, 9, 10 are excellent to combine the capital and small letter movements. Earnest effort on these will be worth while. Write each of the words many times. These words were written very freely while sitting in a good position. Be sure of your position. Be sure to round out the tops of n and m, close o, a, d and p, cross t and dot i, hook the c, loop the e and 1, and watch the shoulder of r.

The capital U may connect very practically with small letters in the writing of words, or it may be made freely and well with a "drop curve" as shown in "Uncle" and "Utica."

To designate that one style of U should be used in preference to the other would be an emphasis of non-essen- tial features. To insist on a certain style would be sheer pedantry. Use the one you like and can make best.

Development of t. Be sure that the body, hand, pen and paper are in correct position.

Exercises 1 and 2 begin and finish like t. Start with a forceful upward curve. Go quickly into the straight line exercise. Watch slant, size and quality of line. For exercise 1 count: curve-1-2-3-4-5-6-7-8-9-10 1-2-3-4-5- 6-7-819-10-swing. For exercise 2 count: start-l-2-3-4-5-curve. Keep spacing uniform between the drills. A light touch is desirable and should be cultivated.

Exercise 3. Count: curve-1-2-3-4-5-6 1-2-3-4-3-6-7-8. Emphasize the down strokes. Aim to combine strength of movement with lightness of touch. Spacing, slant and height should be uniform.

Exercise 4. Alternate the drill and two letters made singly. Retrace the t half its height and cross carefully at two-thirds its height above the base line.

Exercises 5 and 6. Every good t should contain a good i. Curve the up stroke and make the down stroke straight and slanting. Retrace one-half its length. Keep turn narrow at base line. Cross the main stem stroke carefully. Count: 1-2-3, cross or 1-2, cross (up strokes) for single t, and 1-2-3, cross for "double" t.

Exercise 7. Alternate in word-like manner t and i, t and u, t and o, etc. Observe uniformity of size, slope and spacing. Always cross the t with care. Do not raise the pen. Cross the t's last. Never form a loop in making letter t.

Exercise 8. The words "tuition" and "tattoo" are good for study and application practice. Spacing should be wider between than in letters. Keep slant regular. Close o and a, dot i, and cross t, begin and end words with care and freedom. Be plain, graceful and rapid. Practice separately each of the words in the suggestive sentence. "Direct attention to the retraced part of letter t" is an excellent thing to bear in mind during the practice and at all times when writing.

Development of V. Exercise 1. Be sure of position. Relaxation of arm muscles is essential to freedom and control. Think clearly, and act quickly. Count: 1-2-3-4-5-6, swing. Pause momentarily at the top on the count of 6 before finishing. Make the ovals narrow and of similar slope, size, spacing.

Exercise 2 starts and ends like capital V. First study what is wanted and then practice intelligently. Keep oval narrow and pause gently before final stroke. Count: loop-1-2-3-4-5-6, swing.

Exercise 3. Count: loop-1-2-3-4-5-6-7, swing. Make down strokes regular in spacing, length and slant. Use push and pull action. Ease of movement at a controlling rate of speed is essential. Practice line after line of this drill. Be systematic in arranging work on the page. Watch position.

Exercises 4 and 5. These drills are good to develop power and confidence in beginning and ending the V. Mental alertness is necessary to develop skill. Pause slightly at the finish of V.

Exercise 6. Count: 1-2-3-4- V, finish for the drill and 1-2, 3 for V. Watch spacing Keep body of letter relatively narrow. Quality of line should be smooth, free and firm.

Exercise 7. Count: 1-2-3 for V. Start the initial loop downward toward the right. V starts like U or N and finishes like small v. Study forms carefully and make frequent comparisons with the copy.

Exercises 8 and 9. Count: loop-1-2, 1-2, 1-2, etc. Keep turns similarly rounding at both top and bottom. Do not raise the pen. Spacing, size and slope are important. Gradually diminish the V in size to small v in five acts.

Exercise 10. Alternate the capital and small letter movements. Many of the capitals and small letters a.e essentially similar in construction, differing chiefly in size. Count: 1-2-3 for both letters. Practice a page or more of this drill.

"Air. Vernon V. Vascome, Windsor, Vt." is a good line for practice on capital V. Try each of the words in the line separately at first. "Miss Verna Victoria Vance. Vassar," is also a suggestive line.

Development of D. Exercise 1. Touch the paper lightly with the pen. Glide the hand upon the rhird and fourth fingers. Roll the arm on the muscle near the elbow. Count 1-6 for the oval and 1-6 for the straight line retrace. Finish freely and gracefully.

Exercise 2. Start like small a and go quickly into the st-a:s?ht line compact exercise at abiut 203 down strokes a minute. Count 1-8 and repeat for the push-and-pull. Close the a part of the drill and keep the lower turn narrow at finish of exercise. Slant should be uniform.

Exercise 3. Count: start-oval-1-2-3-4-5 1-2-3-4-5. Let the count fall on the down strokes. The retraced stem of the d may be omitted as shown. Count: curve-d-1-2-3-4-5-6.

Exercise 4. Alternate drill and single letter, line after line. See that the slant of straibht down strokes is uniform. Close the "a" part of d. Keep lower turn narrow.

Exercise 5. Count: curve, 1-2-3-4-finish for the drill and 1-2-3 for the d. This time emphasize up strokes in the d. Give attention to slant, size and spacing.

Exercise 6. Each d should contain an a and an uncrossed t. Keep the turns at base line rather narrow. Al- ways close the d, and avoid looping the stem. Count: 1-2-3 on up strokes or "a-1-2" for down strokes. The oval part would be made on the count of 1 and the stem on 2. Watch position.

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Exercises 7 and 8. Alternate d and a, or d and t in the practice. Strive for uniformity in size of oval, in slant of down strokes, and in spacing between letters. Close a and d and cross the t. Write several pages of these letters. Pause occasionally to study copy and make comparisons. These may also be joined in groups of four.

Practice the words "date*' and "paddle" in a free, graceful and confident manner. Cultivate ease and strength in your gliding action between letters. Do not lift the p;n while writing the words.

The sentence contains many elements or principles f und in small d. Each of the words should be practiced separately and then as given in the copy. This sentence does not begin with a capital letter, but is an exception to the rule.

Review of Numbers. Write the figures 1234567S 9 0 four times across the page as shown in copy. Make them, first of all, plainly. Be quick, be neat. Kee > them small and spaced properly.

Turn paper and practice the figures in two vertical columns. Study plan of arrangement. Spacing and size of figures are important. Plenty of white space around the numbers makes them easily read or recognized. Prac- tice line after line of this column arrangement. Pause at times to study, compare, and to note improvement.

All of the groups of numbers in the last division of the copy are called "magic squares." Each column of the square will add 15 any way you go. 2, 4, 6 and 8 on the corners and 5 in the middle is the key to the grouping. Add them, try them, write them plainly, freely, systematically.

Always close 8, 9, 0 and 6. Keep 4 low. 1 and 4 stop on the base line. 7 and 9 go below the line a trifle. Cap 5 last. Start 8 like italic "s."

Development of p. Exercise 1 contains the principal motions found in small p. Retrace the straight line six times, adding initial and final strokes as shown in copy. Retrace the reverse oval six times. Pause momentarily for change of motion. Be free, graceful, and rapid.

Exercise 2. Study proportions of drill. Start on the base line, retrace the stem stroke four tmies and go to the reverse oval retrace. Count: curve-1-2-3-4 1-2-3-4. Act quickly.

Exercise 3. Count: curve-l-2-3-4-oval, swing. Pause slightly before finishing. Close letter at base line, slant uniform and spacing regular between drills.

Exercise 4. Alternate the drill and letter to the count: curve-pull-1-2-3-4-5, Think clearly before acting.

Keep

swing, curve-pull-oval, swing.

Exercises 5 and 6. Curve the up stroke of p considerably, and retrace the lower part up to the base line, then make the reverse oval closed at bottom, and finish. Count: 1-2-3-4 at the rate of from 45 to 50 a minute.' join four letters to the count: Start 1-2, 3-4, 5-6, 7-8, swing. Make down strokes when counting 1, 3, 5 and 7. The sentence is a timely suggestion. Practice each word individually before writing sentence as a whole. Always keep slant, spacing and size uniform.

Contributions in

Business and Social Writing

G. D. GRISET

Evanston, Illinois, Township High School

A Good Handwriting Means a Well Trained Hand, and that is the Key to Efficiency.

LESSON No. 10

This lesson, being the last, is devoted to page writing. If you've worked diligently on the previous lesson, you'll not find this one very difficult.

Often, the ability to write a good, clear cut letter (of application) gives one a chance to prove his worth in some desired position. Good writing, like music, has an universal appeal. Everyone admires a graceful, flowing, business handwriting. So, oftentimes, a well-penned letter of application has a greater influence on the reader than ■most applicants imagine. Even though writing may not be part of the work to be demanded of the desired em- ployee, a well written application has its good effect, for the employer knows that it took willpower and stick-to-it- iveness to acquire the required skill. and willpower and the ability to stay with a job till he accomplishes it, is what all employers want their employees to possess.

Don't think (as some people do) that poor penmanship signifies a high plane of mental development. It doesn't, for I've met many boneheads who were miserable penmen, and I've run across some brainy men who were good penmen.

I'm grateful to Principal Wilfred F. Beardsley for the following letter, expressing his opinion of the value of penmanship. Mr. Beardsley's opinion carries weight, for he is not only a thoroughly wide awake educator, but a master of Latin, Greek, Sanscrit, etc. In spite of the above mentioned accomplishments, he has had time, in his busy career, to become a very good penman.

The other letter expresses my attitude toward the Zanerian College. Having profited very much from the time I spent as a student at that institute, I wish, in this way, to put others wise to the fact that I consider it the mecca for all ambitious penmen.

If you intend to take up writing as a profession, don't waste time; go to the Zanerian right away.

You will make better headway if you concentrate your effort on one thing at the time.

Write each of these letters over and over again, and try each time to improve the margins, slant, spacing, and general appearance. Don't be satisfied with four or five copies make about twenty of each.

In conclusion, I wish to say that I've refrained from inserting various forms, or styles of letters, some of which might have pleased certain readers more than these that I've presented.

I believe one should learn to do well one thing at a time. Being limited to ten lessons, I chose the letters that I considered easiest to learn, and most rapid in execution, although, in so doing, I found it necessary to omit some graceful styles that I admire more.

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EDITOR'S PAGE

PENMANSHIP EDITION

Our Policy: Better Writing Through Improved Teaching and Methods. Form with Freedom from the Start.

THIS CHRISTMAS

This Christmas, above all others, it seems to us, is the Christmas of ser- vice. Christ Himself served in order to save, and service must continue to he the key to salvation. Therefore we wish for all salvation in proportion to service; that salvation which means peace of mind, a clear conscience, and the joy of living and serving and lov- ing.

"Peace on earth, good will toward men" now seems nearer to reality than ever before; may it become as real as it is ideal. The wholesome outlook upon life; the optomism that breeds and spreads cheer; and the faith in fellowman that is willing to risk and to give the "benefit of doubt" is the practical application in every day life of the biblical declarative in- junction quoted above.

So with the spirit of charity, grate- fulness, and brotherhood animating our hearts, we wish for you all that you wish for others.

To those still in war service and away from home, we wish them all they deserve in that peace of mind which surpasseth description and which alone can be the heritage of those who both sacrifice and serve for the welfare of the world.

This Christmas, as never before, we are glad to be a part of the nation which above all others has stood for world democracy, and fought for it when it was a mere theory, and per- severed in it for a hundred and forty- three years until it seems a probable reality in the near future. Amen.

HANDWRITING IDEALS

Political ideals and social casts are not the only human institutions and customs that are being smashed and modified by the war, but nearly every- thing is being changed to conform to the "New Order." Handwriting in- struction, even more than the art itself, is one of the changed and changing theories and practices.

Many lament the passing and modi- fication of technical formalities and mannerisms, but growth itself is change. Teachers of writing, both special and general, were too much wrapped up in the hair-line distinc- tions in form, position, and movement for the welfare of the pupil or for the welfare of the art itself for uni- versal language usage.

We must recognize that the ideal hand is a combination or blending of the individual and the universal the formal hand or style of writing needs to be fitted to the individual before it becomes truly serviceable as a lan- guage vehicle. Many a good hand has been lost to the world through a nagging insistence that pupils sit just so, move just so, and write just so.

Too many rules kill the spirit. Too many restrictions kill spontaniety. Change the form of writing only when its style blocks improvement. Improve writing and monkey as little with style as necessary. Too many teachers are stylists rather than con- structionists. They are sticklers for their particular form of letters and are too narrow to know that there are others just as good and better for some individuals.

So let us develop the individual by adapting writing to his needs as well as by training him into universal for- malities in reading or recognition of that which has been written. For there are usually two or more parties concerned in a handwriting and its message the writer and reader or readers. Enough formality for easy reading is nine-tenths of all the form that needs to be taught. And enough arm co-operation with the fingers to increase ease of execution is about all there is to the over-worked move- ment phase of teaching and execution.

On with more efficient and less technical instruction and writing.

Xow! Young Men! is the time to choose a career. Xow, before y >u settle back into old grooves. Success and happiness hinges upon doing two things: doing the thing one enjoys doing, and doing the thing the world needs done and doing it well.

Now is the time to qualify in the things you are qualified by nature to do well and enjoyably and which the world needs.

Do you relish Language? Then Shorthand would serve you well be- cause it is the tool of language ex- pressed upon paper.

Do you enjoy Arithmetic? Then Accountancy would appeal to you, be- cause it is the language and record of values.

Do you admire good Penmanship? Then the teaching or supervision of writing or the engrossing of diplomas and resolutions would appeal to you and serve you and humanity.

There is an increasing demand for all three of these lines of activity and at good compensation.

If Agriculture, Manufacture, Mer- chandising, Salesmanship, Mechanics, Chemistry, etc., appeal to you strong- er than Shorthand or Bookkeeping or

Penmanship, then you should qualify in those lines. But this fact is sig- nificant, that all persons need a com- mercial education in order to succeed financially in any line of life's work, because all have financial problems to solve.

THIS NEW YEAR

This New Year comes pretty near being a new year in outlook, in op- portunity, and in service. If it is not a new year in each of these, then we have not lived and loved and served fully. For certain it is that in spite of whatever discord and chaos that still exists, the world is less bound to tradition and dominition than ever before.

This New Year of 1919 opens with a different horizon than that which confronted 1918, and therefore the mental and spiritual outlook is stimu- lating, particularly if our livers are not clogged by gluttony and our con- sciences by profiteering. And few in- deed of our readers are troubled with these suicidal physical and spiritual conditions, for the profiteer does not subscribe to the B. E., but to secret bonuses instead.

This New Year begins with wide- open doors of opportunity to many who never before knew the salvation of service, the brotherhood of man, the chance to make good in deeds and dollars. Civil life will look good to those who have served world life, and will be employed to serve a larger and more universal good than the world has ever experienced.

This New Years opens auspiciously to all who aspire, and to all such we extend greetings and well wishes for individual freedom, believing that to be the key to world deliverance and a desirable world destiny. Co-opera- tion, consideration, and trustfulness are the spiritual and material keys to world peace and prosperity.

PARTIAL CONTENTS

Of the Professional Edition of

this Number of the Business

Educator

Editorials.

Mental Meanderings. Carl Mar- shall, Battle Creek, Mich.

Part Seven of the Official Re- port of the Chicago Conven- tion of the N. C. T. Federa- tion.

Bookkeeping Viewpoints. W. A.

Sheaffer. Milwaukee.

The Business Letter. The

Goodrich Rubber Company.

News Notes and Notices.

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EDITOR'S PAGE

PROFESSIONAL EDITION

A Forum for the Expression of Convictions and Opinions Re- lating to Commercial Education

THE 1919 OUTLOOK

The outlook for commercial schools for 1919 is promising. Thousands of young men who contemplated a com- mercial course but who entered the war .service instead will now pursue such a course upon entering civil life. And many of those who have been injured will take up such work under the tuition of Uncle Sam, who will pay the tuition bill.

Thousands, too, who had no inten- tion of going to school but who have been aroused to the benefits and im- portance of an education, will now turn to the' commercial school for training in efficiency in the fundamen- tals of Spelling, Penmanship, English and Arithmetic, and in the technical subjects of Bookkeeping, Shorthand, Typewriting, Business Laws and Cus- toms, Commercial Geography, etc.

At this time there appears to be no Eastman at the Mustering Out sta- tions, as in '65, but times have chang- ed and other methods will be em- ployed. It is significant that in '65 Commercial Education was little known, unrecognized, and looked down upon by those who did know its real value, but today the government itself is looking to the better commer- cial schools for commercial training, while high-brow institutions are in- troducing commercial courses.

What a change! What an outlook for 1919!

MENTAL

MEANDERINGS

CARL C. MARSHALL Battle Creek, Mich.

The Call to the Commercial Schools

So far as the fighting goes, the war may be considered over. But the big new job that the war has made for the world has not yet he- gun. So suddenly has the great cyclone ended that we have hardly had time to note the changed landscape and the wreckage that it has left in its path. Never again will the world be what it was bet. ire. The situation makes me think of San Franciscoo after the fire. Crowned heads have toppled or are toppling. Stolid autocracies that have vegetated for tens of centuries are being converted into seething de- mocracies. The magic bottle has been uncorked and the giant is free. There will be an end of kings and other pets of fortune wdio have held swav

through the privileges of caste and birthright instead of merit. At first the new order will affect Europe more than America, politically. The great change here will be industrial and eco- nomic. For the first time, we shall be a great maritime nation with our flag waving in every harbor in the world. Our pre-eminence in food products and in cotton, coal, iron, and manu- factures will make us both purveyor and carrier to the impoverished lands of Europe impoverished both in men and in products. The war has hardly scratched America economically. De- spite our war wastage, we are in a vastly better position industrially than we were five years ago. While Europe owes us more than seven billions, our own war debt is owed to our own people, which is a tremendous differ- ence. From now on, Xew York will be the world's banking center, and with unimpaired man-power and aug- mented industrial resources all along the line, we shall be, whether we will it or no, the world's dominating figure in commerce.

The thing in all this that should give commercial educators pause and thought, is the evident fact that from this day forward, there will be as never before, a demand for trained voting men and women to carry on the work of business offices by mod- ern business methods.

Hereafter, business schools worthy of our times will have to be something more than clerk factories and drill schools for shorthand and typing. Thousands of offices will want people skilled in the use of comptometers, manifolding machines, filing systems, and many other devices of the modern office. Also, the great sales organi- zations will be on the hunt for men trained in the psychology of sales- manship, and with the address and initiative to fit them for going to Europe, Asia and South America as successful missionaries of American commerce. There will be needed thousands of first class accountants, and especially, cost accountants, and other thousands who know enough about commercial law, banking and finance to make trusted departmental and business managers.

The dawn of great things is at hand, my brethren of the schools of com- merce; are you going to be ready when the sunshine breaks through the hills, or are you just going to mosey along in the same old rut?

It is up to you.

An Hour with the Nobody who has Sage of Holyoke been reading the Business Educator for the last ten years, needs any "have with us this evening" stuff as a pre- lude to wdiat I am going to jot down about Charley Cragin. Long ago, he introduced himself to us better than anybody could do it for him. But he has stuck to his job so long in the little Massachusetts town on the Con- necticut, that not many of you have had a chance, as I have had, to get a "close up" on him. Well, he is just

about what you would expect a big expansive, offhand sort of person, as void of pretense as his finely formed head is of hair, stout and rosy, with smiles breaking out all over his mo- bile face, and a sense of humor that is ever sprouting as spontaneously as wild flowers in spring. He is the sort of man who would be chummy with a newsboy, rescue a kitten from a pur- suing dog, or hand a punch to the jaw of an insulting bully without wasting time in preliminary argument.

From all of which, you will under- stand the pleasure I felt on getting into Springfield the other day, know- ing I was going to have time to run up the river for a little season of nose- rubbing with the man who has for so long been giving a touch of human in- terest to the pages of the Educator. If you have never had the pleasure of a trolley ride along the Connecticut in autumn, you have missed something. It is a region of fat farmlands and orchards, big comfortable looking farm houses with neatly kept sur- roundings, and here and there a little village perched on some spur of the hills, which does not seem fit for much else. Then there is the broad silvery river keeping company with you as the car-line winds along the edge of the valley, and the blue hills of the distant Berkshire country showing up now and then. It was just the sort of ride to put one in good fettle for a visit with a man like Charley Cragin, and I was feeling, as the Colonel would say, particularly bully when I ran in upon him in his workshop.

Of course, Bro. Cragin is a teacher, an incurable teacher, I might say. Years ago, he was one of the stars in L. L. Williams' galaxy out in Roches- ter. X. Y., but for many years he has headed the Commercial Department of Miss Thompson's fine little school at Holyoke. Also, he was the chief architect of the "M. I. B.," a text on bookkeeping that has been used so long by the schools down in this part of the country, that it has almost be- come a Sacred Institution like the Catechism or the Westminster Con- fession of Faith. However, I must say that for my part, I do not find this monumental product of Cragin's pen nearly so entertaining as the lighter product he turns out for the Educa- tor. Maybe this is because I am na- turally frivolous.

When two old dogs that are on terms of amity get together, espec- ially, if they have not seen each other for some time, they are very friendly and familiar and personal, and spend a lot of time trotting up and down the road together making mutual ob- servations and exchanging confi- dences. So it was with Bro. Cragin and me. We had a lot to say to each other which would not be of particular interest to anybody else, and we com- pared opinions as to a number of things and found ourselves mostly in harmony, which of course enhanced our mutual respect. I was glad to be able to tell him how tremendously everybody is enjoying the most inter-

IS

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esting and valuable biographic articles he lias been writing about Clara Bar- ton. As a matter of fact, I did not dare tell him all I feel as to this not- able contribution, for fear he would think I were "piling it on." Men like Cragin do not relish flattery. Just the same, these vivid articles, written by a man who for years has lived within a few miles of the little village where Miss Barton was brought up, a man whose memory goes back to the stirring times in which this great woman did her work, and a man, too, who knows how to write, deserve to be put in more durable Form than the fleeting pages of a magazine.

I am glad of the opportunity to pay this passing tribute to my fellow craftsman whom I have taken the lib- erty of dubbing "The Sage of Holy- oke." I do not know whether he will like this, for, like the English, he hates anything savoring of swank. But if this fine old thinker is not a sage, then I do not know the breed, and I think I do. Besides, it is mighty poor efficiency to let people die be- fore giving them their flowers.

Ancestry as I won't be sworn that I An Asset have not told this story

before, but no matter; there would be few good stories going if some of them were not repeated. Moreover, I have been sojourning in a country lately where the idea under lying this story needs to be rubbed in I leave you to guess what country i: referred to.

It was a dozen years or more ago Fate turned me up one morning in that Mecca of all good Yankees, Ply- mouth, Mass. There was a whole perfectly good day with nothing to do but do nothing, as the man I had gone there to see would not be home till the next day. 1 had never been in Plymouth before, and was of course quite sufficiently conscious that I wasj on holy ground, although there was little left to suggest the simple old days of Miles Standish, Governot Bradford, John and Priscilla Alden and the rest mostly electric wire fac- tories filled with chattering French Canadians, or else cheap eating places' where they sell you untidy shore din-] tiers, and charge you a quarter for a| poorer clam chowder than you can get in Clark Street, Chicago, for ten1 cents. However, one does not go to Plymouth to ogle factory girls nor yet to eat stale fish, so I was not with out other occupation. Successively, I stood in awe before the pagoda-shel tered "Forefathers' Rock," also kow towed to the heroic granite statue of] "The Puritan." and finally climbed upl j the hill to the old grave-yard andj leaned against Gov. Bradford's tomb- stone as I re-read "Miles Standish."

These pious observances being duly accomplished, I went to the home of the Plymouth Historical Society, in- spected the cradle of Penigrine White, the muslin petticoat woven by Pris- cilla herself, and much other precious historical bric-a-brac. Just then some one at my elbow said in that thin

mincing tone which one hears only at a pink tea, or the ribbon counter, or in a Willy Boy's club: "Ah! I notice you are interested in our collection." I focused my attention on the speaker. Despite his dainty voice, he was clearly a male specimen of the species. lie was thin of neck, high of collar, and garmented in the best Boston style. Also, he was so fragilely deli- cate and colorless as to suggest tint in his time he had undergone too many washings. I modestly admitted my interest in the historical collec- tion.

"Really?" he responded with that genteelly bored air which must have taken him months to acquire in its finished perfection. "O, deah, it's an old story to me; I'm a descendant, ye know." I asked him how far he had descended and from whom.

"Me? Why I'm an Alden of course. I suppose you know this is our 'Old Home Week.' There are over three hundred of us here, all descendants of course, though not all Aldens."

"And how far did you say you have descended?" I repeated.

"How? 1 feah I do not quite under- stahnd you."

"Perhaps I should have said 'as- cended.' What I am trying to get at is, just how many branches there have been on the family tree before your twig appeared?"

"O, I see now what you mean. Why I am of the eleventh generation." I made a little mental calculation. Then I looked the youth over and asked "How much do you weigh?"

"Me? O, about a hundred and thirty-five. Why?"

"I was just trying to figure how- much of John Alden there is in you; I make it a trifle over two ounces."

"1 don't understand you," he fal- tered.

"No? Well, then, let me try to lelp you," I said kindly. "How many larents have you?"

"Why, two of course."

"Yes, I should imagine so; and how many grand parents?"

"Four."

"And great-grandparents?" I pur- sued.

"Why, I s'pose there were eight."

"Right. I see you are quick at fig- ires; and the great-great-ones?"

"Sixteen wouldn't there?"

"Sure. Now, I won't tire you by lsking you to figure it back for eleven generations, but if you were to do so, you would find that when John Alden was living, you had ten hundred and twenty-three ancestors, not counting him, and as you weigh 135 pounds, or 2160 ounces, you have to divide this by ten hundred and twenty-four to find out how much of you belongs to John Alden. That gives tw-o and one- tenth ounces. D.o you get me?"

lie seemed to; also, he moved sadly away, and I did not notice him putting on any more Alden airs.

I could embelish this true tale with a moral, but perhaps it is not neces- sarv.

Pocatello, Dec. 6, 1918. The Business Educator:

Mr. Reed, president of the Idaho Technical Institute, passed from this life on the :32nd of November. He, in company with a party of friends, was on a duck hunting expedition at the time. He had been in the act of launching a small canvas boat when he dropped dead from heart failure. He was alone at the time, but another member of the party discovered .the body very shortly afterward. There had been no struggle, death having apparently occurred instantaneously.

In the death of President Reed each member of the Faculty has lost a personal friend. To me his death was a very decided shock. During my eight years as a member of his faculty I had learned to love and respect him. not only as an educator but as a friend as well. Many a pleasant fish- ing and hunting trip have I enjoyed in his company, and during these out- ings I learned to know Mr. Reed in- timately as a man. I can assure you that he was truly one of nature's noblemen.

Miles Frank Reed was born in isr:: and lacked only two or three days of being -Hi years of age when death so suddenly removed him. lie was a graduate of the University of Idaho, and later took his Master of Arts de- gree from Columbia University. Like so many other prominent educators, he was obliged to make his own way in early life, and so worked his way through college by alternately teach- ing and attending school.

Eleven years ago he was prevailed upon to accept the presidency ol our local state school, then known as the Academy of Idaho. From the begin- ning of his regime he worked con- stantly for a higher educational stand- ard for this school a standard that would more thoroughly fulfill the educational needs of southern Idaho. Finally, three years ago last February, his efforts were rewarded when the State legislature granted the insti- tution a new charter by which it became the Idaho Technical Institute, a school of college grade with greatly enlarged curriculum and consequent extended field of usefulness.

President Reed leaves a wife, three sons and one daughter to mourn his loss. His eldest son, Miles Frank Reed. Jr., is with "the boys" in France, having enlisted last June.

Norman Brown Adkison, a member of the faculty, has been appointed president ad interim pending definite action of the State Board of Educa- tion. Mr. Adkison has been for years professor of chemistry in this Insti- tution, and is a very able man. He is thoroughly conversant with the late President Reed's aims and policies, and should the Board decide to make In-, appointment permanent, he will prove eminently competent of filling the important position to the satis- faction of students, faculty and public. Yours very truly,

T. Courtney.

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19

BOOKKEEPING VIEWPOINTS

The Fifth of a Series of Articles on the Teaching of Bookkeeping

By W. A. SHEAFFER,

Head of Commercial Deparment, West Division High School,

Milwaukee, Wis., and Practicing Accountant

CONTROLLING ACCOUNTS

In the last article a stud\- of the use of special columns was made for the purpose of showing the classification of accounts that occurred frequently and to save the labor of posting. This idea must be extended to the study of other special columns based on the di- vision of the ledger. The teaching of the use of separate ledgers and con- trolling accounts is one of the most difficult steps that the teacher of bookkeeping must undertake. But it is something that is well worth the time that it takes to teach it, as the divided ledger and controlling accounts are features of a modern bookkeeping sys- tem for every business that lias a con- siderable number of customers' and creditors' accounts.

Since a controlling account is an ac- count on the general ledger that con- trols or checks the accounts of sub- ordinate or auxiliary ledgers, we should begin the study of controlling accounts by first studying the ledgers to be used. Many teachers make the mistake of beginning with a study of the special columns to be used in the books of entry in order to teach the controlling accounts of accounts re- ceivable and accounts payable. This is beginning at the wrong end. as can readily be seen by the work of the accountant or bookkeeper in systema- tazing the books of a business that uses but one ledger. The accountant must first study the business and the needs of the business. He will not begin this by a study of the books of entry and the columns necessary, but rather by a study of the trial balance, statements, and the ledger accounts. If he finds that the number of ac- counts with customers is considerable or if it is a business that is a growing business even if the number of ac- counts of customers is small, he will suggest the use of a separate ledger for customers' accounts. If he finds that the number of firms from which the business buys is few he will prob- ably not place them in a separate ledger unless the number of general accounts is large. He cannot, of course, decide on the special columns for the books of entry nor the con- trolling accounts until he has decided how many ledgers to use.

Begin by studying the ledger of a set that the class has worked out, preferably one with a considerable number of personal accounts. If the pupils have been taught the proper classification of the accounts of a ledger into real, nominal, and- mixed, and a further classification of real ac- counts into personal and impersonal, it will not be difficult to show them the necessity of dividing up the ledger in a definite way. They can readily see that in any business with a large

number of accounts that the number of personal accounts is very large compared to the other accounts of a business. If rightly taught from the beginning of their study of bookkeep- ing they will make a division of per- s inal accounts into customers' ac- counts or accounts receivable and creditors' accounts or accounts pay- able.

;in the study of the divided ledger by giving the class an idea of the system in the bookkeeping depart- ment of a modern business office. Let us suppose that one clerk is employed in billing sales to customers and mak- ing out the daily sales sheet. Another clerk is cashier, handling all of the cash received, the largest part i>i which is collections from customers. A third clerk is the bookkeeper for the accounts receivable, posting the sales to customers from the sales sheets and the receipts from the cash book, or more commonly in a large business from cash credit tickets '>r sheets. A fourth clerk' is the book- keeper for the accounts payable and enters the invoices from creditors and posts the payments to them. A fifth, usually the head bookkeeper, has charge of the general ledger, the gen- eral journal, and makes payments to creditors. Let the class see the neces- sity of having the work so arranged that the work of entering, posting, and proving up the books may be di- vided up. The natural thing to do would be t.p take out of the general ledger the largest group, the accounts receivable. This would make it pos- sible for one bookkeeper to specialize On this ledger and do all of the post- ing to it. In the same way, the ac- counts payable may be taken out of the general ledger and placed in a separate ledger.

Draw a diagram on the board show- ing the interrelation of the work of the different employes. A rectangle may first be drawn to represent the sales ledger. By means of lines show the relation of the books of entry to the sales ledger. I would divide the diagram into two parts, debits and credits. To the left, connected by a line, show the principal sources of the debits, the sales sheets or sales book. To the right, show the sources of the credits, the cash book, journal, and the returns and allowances on sales book if one is used. Then to the right, draw another rectangle to represent the purchase ledger. Divide this into two parts, debits and credits. To the right of this rectangle, show the source of the principal credits, the purchase book. To the left show the source of the principal debits, the cash book, journal, and the returns and al- lowances on purchases book, if one is used. Discuss with the class the dif-

ferent entries that would affect ac- counts in the sales and purchase ledgers as debits and credits.

When these ledgers and the sources of the different items are understood take up the study of the general ledger. Draw a rectangle to represent the general ledger. Divide it into the two parts, debits and credits. The sources of these debits should be shown as coming from the cash pay- ments and the journal. The credits should be shown as coming from the cash receipts and the journal. Trace the entries from the different books of entry to the ledger. It will pay to take plenty of time to give a thorough drill on the entries that will affect these different ledgers.

After the use of each ledger is thor- oughly understood, then the steps to be taken in proving up the work should be taught. The class will un- derstand that in order to get a trial balance of the work all of the accounts nf all of the ledgers must be used. But this method has the disadvantage of making the trial balance very long and consequently making the finding of errors a more difficult matter. It also it mure difficult for several to work on the proof at the same time. The teacher should then suggest the use of a summary account in the gen- eral ledger to take the place of or control each of the subordinate ledg- ers. If the teacher will then draw a rectangle to the left of that repre- senting the general ledger and con- nected with it on the debit side labeled accounts receivable and one on the right and connected with the credit side of the general ledger labeled ac- counts payable, he will be ready for the next step.

Now the purpose of these accounts should be made clear. The class must understand that the purpose is not simply to show the total of the sales and purchase ledgers respectively, but to give an independent summary with which these subordinate ledgers must prove. Divide the accounts receiv- able controlling account into debit and credit. By comparing this ac- count with the sources of the items posted to the various accounts in the sales ledger in the diagram already drawn you can show that one debit to the accounts receivable account for all of the debit items posted from the sales sheet or sales book will suffice. Draw a line and show the source of this summary as being the total sales for the month. In order to show how this would prove up, take a sales book of fifteen or twenty entries and post them to the various accounts in the ledger called the sales ledger. Then' the necessity of a debit to some ac- count in the general ledger to prove with the sum of the individual ac- counts in the sales ledger and also to balance the posting of the total to the credit of the Merchandise Sales account will be evident. The neces- sity nf posting the summary of the purchase book to the controlling ac- counl of accounts payable should be explained step by step. In the same way the posting of the total of the

20

returns and allowances books should be studied.

When the posting of these books to the summary account is understood, take up a study of the cash book and journal. I would begin by making a study of a cash book of a previous set that the class has worked out, or some suitable cash book illustrated in the text or placed on the board. Di- rect the class to make a study o-f the cash receipts based on the ledger to which each account should be posted. They will, of course, find items that belong in the general ledger and in the sales ledger, but ordinarily none for the purchase ledger. A study of these entries and their posting will convince the class of the desirability of having a separate column in which to place the items for the general ledger and another for the sales ledger. The posting of the cash re- ceived from customers to the con- trolling account of accounts receiv- able should be added to the diagram. Require the class to trace out items on the cash payments and see the ne- cessity for a division of the items ac- cording to ledgers. The only difficult point is the use of the merchandise discount columns on the cash book. The understanding of these columns will be made easier if a column is kept on each side of the cash book to record the total to be credited to each account on the cash receipts and to be debited on the cash payments. This makes but one posting to the controlling account from each side of the cash book.

A study of journal entries of a pre- vious set will also show the neces- sity of keeping columns on each side to separate the items that are to be transferred to the subordinate ledgers from those that are to be posted to the general ledger. Draw lines to show the transferring of these totals of the columns of the journal to the controlling accounts.

Before pupils are given a set to work out using the three ledgers they should be given one or more short, simple series of transactions to be worked out in columnar books, posted to the ledgers, and proved up. If the subject seems difficult for the class after all of this study it would be desirable to take those books and columns that affect but one subordin- ate ledger first, then, the other. After that, they should be combined.

In connection with the study of controlling accounts the teacher should take advantage of the oppor- tunity to explain the use of the mod- ern bookkeeping machines, especially for the posting of customers' accounts and the making of the duplicate weekly or monthly statements at the same time. Any of the companies selling these machines will be glad to give the teacher forms to illustrate the use of its machine and booklets giving the advantages of its use. A word of caution is necessary in the use of these machines. Since they furnish a means of proving the work of posting the accounts receivable by

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means of a summary ledger control without comparison with the control- ling account on the general books this proof is frequently omitted. Re- cently I found on the books of a large business over $(i()()0 difference be- tween the detailed accounts in the ac- counts receivable ledger and the con- trolling account in the general ledger. This was due to the fact that adjust- ments were made from time to time on the general books which were not given to the machine bookkeeper.

In the .advanced work after pupils have used these two controlling ac- counts for some time other control- ling accounts should be studied. In a commission business, the use of a con- trolling account for Consignments to prove the consignment ledger will il- lustrate its use in a specialized busi- ness. In a corporation business, the Capital Stock and the Unsubscribed Stock account as controlling accounts for the stockholders' ledger should be illustrated. In a manufacturing busi- ness, the Machinery account as a con- trolling account for the detailed ma- chinery accounts in a special ledger should be explained. In all of these studies the necessity of keeping the detailed accounts in agreement with the controlling account should be em- phasized. This should be done by a monthly trial balance or proof.

Although this article may seem technical to the teacher of beginning bookkeeping it is necessary that every teacher of bookkeeping have a good understanding of the fundamental principles of a modern bookkeeping system whether the teacher is re- quired to teach this subject or not. To the teacher of the advanced work it may furnish some means of giving a better understanding of the subject to his class.

teachers that have never made use of diagrams to teach this subject will find in the suggestions much that will appeal to students that learn many things much better by visualizing them than in any other way.

AERIAL MAIL SERVICE

Mail service between New York, Philadelphia, and Washington has been in daily operation for some time, the charge per 'letter being 3 cents more than for special delivery, and the time between New York and Washington but three hours.

Weather conditions do not inter- rupt service.

Thus, in few words, achievement is announced which a few years ago was thought to be impracticable and even impossible.

This service will no doubt be ex- tended because the air men of war will be disposed to continue their ex- citing and thrilling vocation during peace. A new calling awaits a new generation of young men. It, more than any other invention and voca- tion, typifies the intensive, exciting times in which we live.

Mr. J. E. Soule, at the age of sev- enty-four, apparently in the prime of life, retires from the engrossing busi- ness in Philadelphia, having amassed sufficient to enjoy life to the full, and expects to "rest, golf, shoot, fish and travel" the remainder of his days.

Mr. Soule was a pupil of Father Spencer, the penmanship author, and John D. Williams, the famous flour- isher, having traveled, worked and roomed with the latter a number of years. He was an associate with such masters as Piatt, Henry and Lyman Spencer, Flickinger, Root, Madarasz, and many more penmen of yesterday and today.

Air. Soule began as a commercial and penmanship teacher. Was pro- prietor of the B. & S. Business Col- lege in Philadelphia unitil 188"), when he entered business as a banker ami broker. A few years later he retired and has since devoted his time to engrossing.

He has all of his life been a man of many parts school master, pen- man, business man, athlete, sports- man, clubman, etc., etc. And in these various activities he has associated with and met many famous people. \nd it was this wide acquaintance- ship which brought to his art some of the most influential and profitable patrons, thus enabling him to com- mand prices far above commonplace wages.

Recently he presented to the Edi- tor of the B. E. two large scrap books; the one filled with original specimens of penmanship from old time penmen, and the other contain- ing photos of his own skill in en- grossing and from other famous ar- tists such as Ames, Wiesehahn, Flickinger, Brady, Leads, Eisen- schimel, etc., etc. We hope, from time to time, to present some of these masterpieces to our readers.

Mr. H. W. Strickland, of Spring- field, Mass., succeeds to the business of Mr. Soule, and will, we believe, prove worthy to this heritage of years in the making, as Mr. Strickland 'is skillful and artistic as well as genial, broad minded, and business-like in capacity.

*T <5^&uUn^&&u&&r &

The

BUSINESS LETTER

The B. F. Goodrich Rubber Co. Akron, Ohio

By special arrangement with the above company we are privileged to reprint a series of Copyrighted booklets the company is pub- lishing for their correspondents. We consider them exceptionally excellent and our readers specially fortunate in having the opportunity to study these monthly messages to corre- spondents.— [ Editor.]

No. 11

FORM LETTERS THAT SELL

A sales letter is often written so that it may be sent unchanged to a great many people.

Such a letter is known as a 1' r.-\\ Letter. The name aid address of t e recipient may or may not be filled in. There may or may not be a blank space in the body of the letter to be filled in differently in each letter. The whole letter may be printed by some . process or it may be individually typed. These details do not deter- mine whether the letter is or is not a Form Letter.

A Form Letter is one written to a group of individuals instead of to a single individual. Its distinguishing feature is that the letter is not ma- terially altered to fit the specific char- acteristics of the individual members of the group to which it goes; it goes to all in practically the same form.

The Form Sales Letter may be di- vided into thr;e parts:

First The Opening.

Second The Body.

Third— The Close.

THE OPENING

The opening sentence of the Form Letter is the letter. The personal rep- resentative shows much of his sales- manship in trying to reach his pros- pect under favorable conditions, and the letter writer also has his problem in getting the attention and interest of : le reader when the Form Letter is ins; opened. Unless there is some- thi ig that attracts and interests the i lie t i whom it is addressed it is very likely to land in the waste-basket. This is the first and biggest obstacle every Form Letter must overcome. Unless the opening sentence attracts attention and arouses interest the let- ter can sell nothing.

Successful Form Letters should al- ways open with a sentence that discusses the buyer's interest. This is a day when everyone is looking for ideas looking for those things that affect himself. Readers demand ideas, and if these ideas are not out- standing they will waste little time in reading your letter. The opening sentence must grip them if they are expected to read the whole message.

If you are trying to sell an adjust- able office chair to a business man your sales appeal would likely be "More Comfort in Your Daily Work," but many sales letter-writers fail to see two vital things in this argument.

First, that the argument "Comfort in Your Daily Work" is a generality

not an idea. Second, that the reader looks for an idea applicable to him- self.

Man\- letter-writers preparing a Form Letter on such a subject would begin their letter as follows:

"Hundreds of office men are buying the supremely comfortable Acme chair." Now the number of men buying this chair is primarily an idea from the manufacturer's side of the fence, and not from the reader's.

Comfort is a generality something vague. It does not supply the reader with a real idea. But suppose the same letter began something like this:

"You can increase your daily work 25'i by sitting in a chair that rests the small of your back."

Such an opening is bound to inter- est any man who sits at an office desk. This opening will be successful be- cause it gives an Idea from the buy- er's viewpoint. Moreover, such a be- ginning puts your reader in a frame of mind that makes him alert for any sales talk that is to follow.

One of the most serious mistakes a letter-writer can make is to begin his letter with a trite question. Just as anything novel attracts so does any- thing hackneyed repel. Never begin your sales letter with questions like the following:

"Have you ever stopped to—?"

"Do you know that ?" "Have you ever realized the advantages of ?"

"Are you interested in ?"

Also guard against making your first sentence or first paragraph look long and formidable. The eye is al- wa\ s repelled by long blocks of type. Long sentences and paragraphs at the beginning will surely act as a serious barrier to the reader no mat- ter how interesting the message mat- be.

Be careful not to make your open- ing dull; any opening has a chance over the dull one. If your first sen- tence contains a rock-bottom idea that is of interest to your reader you will not be troubled by this fault.

THE BODY OF THE LETTER

The body of every Sales Letter should contain the argument that will make the reader a customer. It should contain those facts that will bring the prospect to your way of thinking.

In writing Form Sales Letters you must first get a central idea. One idea in a Sales Letter is generally enough. Decide always just what you want your letter to accomplish and then stick to that idea. Know definitely the trend of every letter before writ- ing. If your story is a long one don't pull it all in one letter, but use follow- ups.

Every sales argument has two ele- ments. Conviction and Persuasion.

Conviction is evidence, reason or facts which show the prospect his need for your goods which show him

they are adapted to his use and well made and are giving satisfaction to others like himself.

Persuasion is that element which makes your prospects act. Many times prospects are convinced that they need our goods, if they bought they would be satisfied but still they do not buy. They need some stimu- lus that will suggest their buying at once, so that they will sign an order blank. This stimulus is furnished by persuasion. A good example of per- suasion is the phrase "Do it today" that runs through many letters. There is no element of conviction in this phrase but still it has the force of urging an order.

The manner and spirit in which sales arguments are marshalled will give this element. Good enthusiasm, strong belief in your product and a clear understanding of your custom- er's viewpoints will do much to in- ject persuasion in your letter.

Persuasion should never exist with- out conviction, because you must al- ways give good reasons why your prospect should buy.

The best sales arguments are a combination of the two. In arranging your arguments that are to go in the body of your letter you should first make yourself thoroughly acquainted with your product, studying the ar- ticle you are going to sell from every angle and gathering all the material you can about it. If possible, find out how it is made, how it is used, who has used it successfully and why it is a good thing for your prospect. Then after you have gathered this material, imagine that you are in the market fur the article and arrange your talk- ing point in such a way that they will appeal to you.

Be sure when writing your letters to use more of the pronoun "you" and less of the "we" element in every paragraph.

It might help you if you classified your sales arguments into three divi- sions:

1 Facts and Figures. 2 Testimonials, .'■i Tests and Guarantees. In the first class you should use records of performance such as the mileage of a tire, the amount of pres- sure that a steamhose can withstand, etc. Under this heading also can come the number of articles in use, and the increase demand that has taken place during a certain period. Such material makes strong and con- vincing arguments providing it is ar- ranged in such a way that it is not dry and uninteresting.

Testimonials are always good, but have been much abused, and readers are now a little skeptical of them. But because they are usually personal they are useful. It is a good thing often to open a sales letter with a brief quotation giving the testimony of someone else.

The house guarantee and "sent on approval" arguments are convincing also because of the confidence they instil in the buyer.

(Continued on page 24)

^ ^^&uJS/uti^&&uatir &

Report of the Twenty-First Annual Convention of the

National Commercial Teacher's Federation

Chicago, December 26-29, 1917 (SEVENTH INSTALLMENT!

PRACTICAL COURSE IN SALES- MANSHIP AND ADVERTIS- ING FOR HIGH SCHOOLS By James C. Reed, Whitewater, Wis. National Commercial Teachers' Federation, Public Schools Department

If the State of Wisconsin can be taken as an example. Salesmanship is not taught in very many of the high schools in the United States.

According to an investigation made by Prof. Shummel, of the Fond du Lac High School, there are only about live or six high schools in the State which offer work in Salesman- ship. The crowded curriculum is largely responsible for such a small percentage.

The advisability of such a course is hardly a debatable question. I heard a man who had been the adver- tising manager for Wanamaker in Philadelphia for a number of years say, "If you want to make a boy in- dependent teach him how to sell things. A goodsalesman need never be out of a job." Few of us realize, I think, the important part that Salesmanship plays in the business life of today. A business is a three- fold partnership, made up of the com- pany, the salesmen, and the cus- tomers. The salesmen form the con- necting link between the other two. It is harder to sell goods than it is to make them. The manufacturing side of business is far better devel- oped and understood than the selling side. Improvements in mechanical processes is highly developed. We have splendid machinery, rapid trans- portation, and easy communication. Twenty-five years ago the manufac- turer made his line and considered his work ended. The salesmen were expected to do the rest. The burden placed on them was so great that less than 10% made good.

Hugh Chalmers once said, "It is easy enough to manufacture goods but it takes a smart man to sell them."

The selling side of business is now receiving more attention. It was but practical that mechanical processes should develop first, as results are more easily seen in this field. Now, however, more attention is being paid to the selling side of business. The selection, organization, and training of salesmen are live topics in the conduct of any large business.

The need of trained salesmen is a patent fact. It is estimated that 230,000 salesmen have already joined the colors of the United States. Something will have to be done to replace these men.

If we acknowledge the need of trained salesmen, is it a subject that

can be successfully taught in a high school? Some of the best work I have ever seen done in high school was in salesmanship. There is noth- ing inherent in the subject itself that would prevent the successful teaching of it in a high school. Passing for a moment the question of a crowded curriculum, as an argument for refus- ing salesmanship a place as a high school study what claims has the subject, other than the great need of trained men in that field of endea- vor? In the first place, it offers an opportunity to introduce a real busi- ness atmosphere into the commercial department. It will get you in closer touch with real business problems than any other subject now offered. A discussion of the different kinds of business, as, retail and wholesale, the relations of the salesmen to other de- partments of the same organization, as the manufacturing, advertising, auditing, distributing departments, etc. It opens up an approach and permits an investigation of many business problems, which gives to the student a broad business outlook, and an appreciation of business affairs, such as the problem of demand, crea- tion, market analysis, price policies, and a study of society and public opinion, as well as public whims and prejudices. Moreover, it could well follow a course in economics. All of the economic problems of production, distribution and consumption, could well be reviewed, utilized and driven home in a very effectvie way through a course in Salesmanship.

If economics is not taught in this particular high school at all, this ar- gument for a course in Salesmanship comes with still greater force. There surely should be some place in the

James C. Reed

High School Commercial Course where information of this kind could be obtained. It seems like a crime to graduate a student from a Commer- cial High School Course with abso- lutely no knowledge of the great eco- nomic forces at work in society. If no course is offered in Economics, one should certainly be given in Salesmanship, and these two go to- gether very effectively and re-inforce each other.

Psychology

Another reason for teaching Sales- manship and Advertising is, that it offers an opportunity to give high school students a little of the funda- mentals of psychology of a sale or of an advertisement, gives the student some insight into a much needed and sadly neglected subject. There is nothing we understand so little as ourselves, and the working of our own minds. For business success, a knowledge of human nature is highly tlesirable, and we can not understand the mental attitude and motives of our neighbors until we have some knowledge of our own mind and mo- tives.

As stated in the preface of "Selling One's Self," by N. O. Shirely, just off the press: "Salesmanship points out the possibilities which a student has within himself, it smooths out the highway of travel for him, and opens the eyes of the boys and girls who know nothing of responsibility." Such a study should include that of imagi- nation, memory, aesthetic apprecia- tion, attention, association of ideas, repetition and human instincts. Such a study- will habituate the student to thinking in terms of human nature. This is a very desirable accomplish- ment in any work in life. It is espec- ially a valuable acquisition to any one expecting to enter the business world. "It will lead the student to think in terms of attention, retention, connection, persuasion, satisfaction and response." (Walter Dill Scott, in Advertising & Selling, for July. 1915, P. 56). So much for the desir- ability of including Salesmanship and Advertising in a high school course.

Now for the "how" and the "where." How can we find a place for these subjects in a high school course? In our Normal School Course of two years, open only to high school graduates, we devote forty- eight weeks to English and twelve weeks each to Salesmanship and Ad- vertising — two years' work in all. We look upon the courses in Sales- manship and Advertising as the fin- ishing part of their work in English. I believe this is the proper proceed- ure. The work accomplishes as much for the students in the matter of command of English as a formal course in the subject itself. The work in Salesmanship is correlated with English by requiring the Salesman- ship students to prepare themselves on Salesmanship topics and to give talks to the class along the same lines practical work in oral English.

^ <!ffiJ&uJ//i&i^&dru&&r% &

■i::

Debating

Subject: "Should the Advertising Department be under this Sales- manager or vica versa?" Of course, in Advertising the work fits in still more closely especially when the topic of "Copy-writing" is under dis- cussion. The preparation of a good copy for an "ad" is English at its best, and brings out the importance of effective English, as it could be done in no other way, I would spend quite a good deal of time on this sub- ject of copy as the one topic best suited to the age of high school stu- dents, though from an advertising man's point of view copy is not the biggest or most important branch of the study. Now if this correlation with the business English is properly made, the students can dispense with the last year's work in English as DOW required.

It seems to me far more wise and far more sensible to teach the English through the medium of Salesmanship and Advertising than as a formal course in English.

Prof. George B. Hotchkiss, of New York University, in discussing the place of advertising in a University curriculum, said. "The College may well give some instruction in adver- tising as Applied Economics, Psy- chology and English Composition."

My idea in high school work is to correlate these branches of study, Salesmanship, Advertising, and En- glish. I would omit one year of En- glish and put in one-half year of Salesmanship and one-half year of Advertising. This would not disturb the curriculum and the students will speak and write just as good, if not better English. When should such work be given? You could guess the answer to this question, since I want them at the end of the work in En- glish, and if possible, this would place them in the fourth year of the high school following three years of work in English.

OUTLINE Salesmanship

I. General Nature of Salesman- manship, and its place in Modern Society.

II. The Professor of Salesman- ship.

III. The Salesman. Training, ed- ucation, etc.

IV. Psvchology of Salesmanship. V. Study of Retail Selling.

VI. Direct Selling.

VII. Salesmanship and Corre- spondence.

VIII. Sales Management.

IX. Practical Demonstrations. Salesmanship Course 18 Weeks

This course may vary somewhat, depending upon the demands of the community in which the school is lo- cated, but I will give a course for a typical school.

I. Discussion of the General Na- ture of Salesmanship. Its import- ance in the commercial world. The value of the power to influence men in any business, most especially in

Salesmanship. The place of Sales- manship in Modern Society. The different methods of exchange in dif- ferent periods from barter the de- velopment of a medium of exchange, and finally selling as we know it, as an exchange of goods for a price in money. The relatively increasing im- portance of the salesman as society advances. The influence of salesmen in Modern Society. The University of Salesmanship. No matter who we are, we have something to sell.

II. The profession of Salesman- ship. Its advantages and disadvan- tages. Use as a stepping stone to higher positions. Salesmanship for women,

III. The literature magazines and books relating to the subject.

IV. The Salesman.

I. His Training. 2. His Educa- tion. ::. General Attitude. 4. Gen- eral Qualifications.

Y. The psychology of Salesman- ship.

1. The nature of the human mind. :.'. Influencing the human mind. 1. Argument. 2. Suggestion. 3. Negative Suggestion. :;. Judging human character. I. Memory.

1. Xature. 2. Value. 3. Train- ing.

5. Imagination.

1. Xature and Use. 2. Develop- ment. 3. Imagination in Business.

6. Attention General XTatttre.

7. The psychology of a sale.

1. Attention. :.'. Interest. :;. De- sire. 4. Conviction. J. Ac- lion, (i. Satisfaction.

VI. Retail Selling:

1. The location of a retail store. Problems of the retail mer- chant:

1. Buying stock. 2. Arrange- ment of stock display. 3. At- titude toward customers. 4. Understanding the commun- ity. ::. Price maintenance.

4. The turnover.

5. Advertising.

(>. Building up an individuality.

7. Meeting competition.

8. Extending credit.

9. Local credit associations.

In addition to the above, the stu- dents may study the local stores of the town noting the cleanliness, or- ganization, and equipment, also the personal appearance, efficiency and courtesy of the employees. The win- dow displays in the town should be inspected, criticised and possible im- provements noted.

Wholesale Selling:

A lesson or two might be well spent on wholesale selling and the problems involved. The length of time devoted to this subject will vary with the community and the class.

VII. Direct Selling:

1. Reasons for direct selling. 2. Mail Order Business. 3. Ex- clusive Agencies. 4. Chain Stores. 5. Department stores. 0. Quality buying.

VII. (a) Salesmanship by Corre- spondence.

This subject can be treated as the teacher thinks most profitable, de- pending on the need of additional drill in English composition.

VIII. Sales management.

How far you can go into this sub- ject with profit will depend on the maturity of the class. A class of bright young men, who had studied economics could go into it, quite ex- tensively, taking up:

1. Organization and management of a sales force. 2. Co-ordina- tion of selling organization and business organization. 3. Sales plans. 4. Sales campaigns. 5. House policies. 6. House or- gans. 7. Furnishing salesmen with ammunition. 8. Posting the house on trade conditions. 9. Methods of distribution. 10. Meeting competition.

IX. Practical work in Demonstra- tion.

Each student in the class chooses an article to sell. Then each one will write a letter to the firm selling the particular article to be sold by that student, asking for literature. Most firms are very courteous about send- ing out material considering it good advertising. The fountain pen com- panies usually present the student with a sample and lend the literature which they furnish their own agents in regard to making a sale.

The student must prepare a sale's talk on his article and on a set day give his demonstration sale usually trying to sell some one member of the class. The other members of the class take notes and offer criticisms on the way in which the work was presented.

The student with a vacuum cleaner i ir sale, had the member of the class t i lie sweeping a rug with a broom when the Sales Student entered then he demonstrated how much eas- ier it could be done with a vacuum cleaner. These demonstration sales can be made very interesting. The stude.its get into rivalry as to which one can make the best showing. It gives the student a chance to do a little original thinking, and to show his individuality. The class are at liberty to ask any questions, and the salesman must be ready to give in- formation and to exercise his wit and good sense.

Some of the things which may be used in demonstration sales:

1. Fountain pens. 2. Note books. 3. Typewriters. 4. Adding ma- chines. 5. Comptometer. . 6. Cash Register. 7. Victrola. 8. Filing cabinet. 9. Portland ce- ment. 10. Life insurance. 11. Vacuum cleaners. 12. Piano. 13. Bonds. 14. Magazine sub- scriptions. 15. Canada wheat land. Hi. Works of Mark Twain or any other author. 17. Furni- ture polish. 18. Ink eradicator. 19. Loose Leaf Ledger. 20. Wall maps. The selling of tickets to school af- fairs should be done by the Salesman-

^ 'S/u;j$uJt/MM6<6uxt6r &

ship class. Where possible it will add interest to the class to have business men and salesmen come in and give talks upon particular subjects.

So much for the course in Sales- manship to cover about eighteen weeks, to be given to high school sen- iors. The stress of the work can be laid at different points to suit the needs of the class, the character of the community and the available ma- terial.

It is desirable that several good salesmanship magazines should be at hand, such as System, Advertising and Selling and Printer's Ink. (Cost, $7.00). Desirable reference books would be as follows:

1. An Approach to Business Prob- lems, by A. W. Shaw.

2. Scientific Salesmanship, by Charles W. Hoyt.

.'{. Influencing men in Business, by Walter Dill Scott.

4. The New Business, by Harry Tipper.

5. Selling One's Self, by N. O. Shirely.

(i. Selling Things, by Irison S. Marden. (Cost $7.00.)

7. Salesmanship and Sales Man- agement, by the A. W. Shaw Co. Advertising

1. Copy. 2. Display. 3. Psychology. 4. Economic Factors. 5. Mediums. 6. Manager. 7. Agency. 8. Solicitor. 9. Type and Type-measurements and layouts. 10. The criticism of an ad- vertisement. 11. Professor.

Advertising: I shall not go into the course in Advertising in such de- tail. The course should be coordi- nated with English in the way as Salesmanship.

I. The first big subject to be taken up with high school students is Copy, as much English work can be given here as is desired. The two kinds of copy:

1. Reason and why of argumen- tations.

2. Human interest, copy can be treated from both the standpoint of English and Psychology.

II. Advertising display is the next topic, and includes a study of form, balance, arrangement, color and har- mony, and the use of illustrations. Practical work can be done here in the making of posters to advertise school events. You would be sur- prised at the good work that can be done by students in this kind of work, though some of them have not had much work in drawing. In our own school this part of the work is done by the teacher of drawing, and she takes the class one day each week.

III. The Psychology of Advertis- ing can be touched light or heavy, as best suits the age and maturity of the class. A study should be made of:

1. Human instincts. 2. Memory. 3. Imagination. 4. Association. 5. At- tention, fi. Repetition and Accumu- lative Effect, s. Unity and emphasis and contrast as used in advertising.

IV. The economic factors in ad- vertising:

I. The use of advertising in devel- oping a market. 2. Advertising as a

factor in distribution. 3. Advertising a.s a selling force. 4. Analysis of mar- kel conditions. 5. The relation be- tween advertising and selling, includ- ing the co-ordination of advertising and selling departments.

V. Mediums.

A study of the different mediums and their place in an advertising s c h e m e. Newspapers, magazines, trade journals, outdoor and other forces of advertising; their relative advantages and disadvantages, circu- lation, information, rates, etc.

Study of the use made of such med- iums in the immediate locality.

VI. The Advertising Manager.

The duties, functions and qualifica- tions of the advertising manager, and his place in a business concern.

VII. The Advertising Agency.

1. The types of agenceis. 2. The use, compensation and service of these institutions.

VIII. The Advertising Solicitor. His knowledge, duties and qualifi- cations necessary to insure success.

IX. The opportunities and profes- sion of advertising.

1. Comparison with other profes- sions, as to chance for promo- tion, remuneration, stability, etc.

2. The qualification necessary to insure success.

X. The study of type, type-meas- urements and layouts.

Practical work can be given by con- ducting the school paper, if one is published. Each student should be required to make a layout.

XI. The criticism of advertise- ments.

This work can be carried on by giving each student advertisements to analyze, or have them find ads of a certain type, or open to certain ob- jections.

Mohins' ten tests of a successful advertisement will add definiteness and interest to the work. Constant practice in writing advertisements according to specified directions, should be given.

Advertising can not be made a de- finite, logical study. The material is scattered in magazines and periodi- cals, and the subject is not yet in a scientific systematized condition. We lay down our rules for advertising and some "dub" makes a big hit by violating all known rules. You can not teach it with scientific exactness like you can Physics or Biology. The mass of available material is appal- ling, and the teacher must select with care. The following periodicals should be at hand if possible:

1. "Printers' Ink."

2. "Advertising & Selling." "Judicious Advertising."

The following are valuable supple- mentary texts:

I. The principles of advertising by four authors:

I. Harry Tipper. 2. Harry Hol- [ingworth. 3. George Hotchkiss. 4. Frank A. Parson.

I I. "Advertising as a Business Force," by Paul Cherington.

III. "The 1916 Advertising Book," by Paul Cherington.

IV. "Advertising." by Daniel Staut.

V. "Writing an Advertisement," by Rowland Hall.

VI. "How to write an Advertise- ment," by the A. W. Shaw Co.

VII. The International Library of Technology, Vol. 60 B.

\ 111. "Advertising and Selling the Consumer," by John Lee Mohin.

IX. "Productive Advertising," by Hess.

This list would cost about $18.00.

If you wish a couple novels based on advertising add "The Clarion" and "It Pays to Advertise."

THE BUSINESS LETTER

(Continued from page 21)

THE CLOSE

The beginning of a letter must get attention and arouse the reader's in- terest. The body of the letter must convince and persuade him that he should order now. The close of the letter must make him act.

The last paragraph or close has been aptly termed the "clincher." It is dangerously easy to bring the cus- tomer to a point of acting and still not get his signature on the order blank. The last sentence in the sales letter is the place to make an appeal for instant action. The customer will not act by himself. We must put in some stimulus that will urge him to order at once.

There was a time when an ending "We hope -to receive your order by return mail" would get some business, but if a writer should use this form of clincher today it is doubtful if his letter would have much pulling power. Weak endings in a sales letter al- ways invite delay, and delay means inaction.

Sales letter-writers find that a de- finite command at the very end is the most successful in pulling power. Take the following:

"Sign your card now before your territory is all taken."

"Write us at once if you want to take over the repre- sentation of your state."

"Don't fail to read on Page No. 1 what other customers have said." It has been said that the theory of putting a command at the end of a letter is based on the fact that be- cause it is in the form of an order it is likely to be obeyed. Then, too, if the opening of your letter has aroused his interest, and the body of the letter has convinced him that he wants your goods, the final command at the end will likely arouse him to action.

There never was a time when the sales letter had a bigger opportunity than now. As the draft and enlist- ment continues to thin the ranks of every selling organization the sales letter is a service every one must use. Every selling department in our or- ganization could use the sales letter to advantage. With a little care in pre- paration it is possible to produce in- teresting and convincing letters that will have actual business-getting powers.

'M^'JQujS/igIj &<6ua/sr &

25

WISE AND

OTHERWISE

Stories from Recent Real Life By CHARLES T. CRAGIN

Holyokc. Mass.

A TRANSACTION IN BANKING Part II

SYNOPSIS OF PART I The Northampton bank had been robbed 1,000 by a gang of Bank Safe Experts and bad ottered to return the securities they could not cash tor 8150,000 in money. The Pinkerlons were quite sure the Scott-Dunlap gang bad done the job and that Sam Blake, a bright business cohege graduate, then a lock expert ;n the employ of a leading safe com- pany knew all about the robbery, and they set out to prove the fact and recoyer the securities.

The Pinkertons at once got on the

track of Sam Blake, who was very

anxious to have the

Xorthampton Bank

officials buy back for

$15 I, a "million or

mi ire i if securities the robbers had taken. The fact of the case was that Blake was not a natural criminal like Dunlap, Scott and Leary, and when he saw the mischief this robbery had caused, the ruin it had brought to scores of people in the Valley of the Connecticut around the little city of Xorthampton, his conscience troubled him and, besides, the Scott-Dunlap gang had .given him very little money and so, when Mr. Baker, of the Pin- kertons, went to him and said, "Look here. Blake, we know all about this business. We know perfectly well that you advised the combination of the Xorthampton Bank to be given to the cashier alone so the Scott-Dunlap crowd could get him. You knew the bank safe could be easily opened and that there was big money there. Now, we have got Scott and Dunlap where we can arrest them any day we want them, and if we do arrest them one of them will squeal, turn state's evi- dence to save himself, and you will spend the next twenty, years in the Massachusetts Penitentiary at Charlestown. Xow, we believe you are the least guilty man of the lot. You got into this some way and we are willing to give you a chance. If you turn state's evidence and tell all you know about this case, we will guarantee that you will go free."

Blake hesitated. He did not want to give away the other scamps, yet, he was not especially anxious to go to state prison himself. He decided to go to Scott, and if he could get enough money out of the gang, he would keep still, for he knew the Pinkertons had not evidence enough to arrest him if Scott and Dunlap did not tell the truth. He went to Scott and asked him for money and Scott told him to go to a good deal hotter place than Xew York, which was hot enough that summer. He said, "You will never get a cent. You have been

talking with the Dicks already, if you haven t given us away, and you may think yourself lucky if you didn't get six inches of cold steel between your ribs instead of money." Blake didn't stop to argue the matter but went direct to Pinkerton and made a clean breast of the whole wretched busi- ness.

And now, let us see how it came that Sam Blake, good clean boy, with no bad habits, came to be the most valued member of the most notorious gang of bank robbers the country had ever known. It all came about through that little trotting horse, just fast enough not to win a race. Blake kept the horse at the stable of a man by the name of Ryan, who had a liv- ery, boarding and sale stable some- where up in Harlem. This stable was really the hanging out place of a choice collection of horse thieves, confidence men and general all around crooks. Stolen horses were fixed over and sold. Old plugs worth about five dollars apiece were doped up and painted and varnished and sold for high stepping family horses, and among other acquaintances of Ryan, the owner of this crook joint, was James Dunlap and his partner, Scott. and Red Leary. a gigantic Irishman who kept a saloon down near the Five Points, the most desperate section of old Xew York. Leary weighed three hundred pounds, had a head of flam- ing red hair, wore a number eight and three-quarter hat. and had been a daring bank burglar, but at this time most of his time was given to receiv- ing and guarding the plunder. Leary was a gallant soldier in the war of the rebellion, and was a man of reckless bravery. Sam Blake was encouraged by Ryan to believe his horse was a trotter, for Ryan knew Blake's busi- ness, that he had intimate knowledge of bank safes all over the country, and he knew that the Scott-Dunlap gang of bank robbers badly needed such a man in their hazardous branch of in- dustry, and so it came about that Dunlap met Sam Blake and got ac- quainted with him.

A Transaction on Yale Locks

The Scott-Dunlap Co. had decided to open a bank at Elmira, Xew York, and the\r decided that the Second Xa- tional would be a good bank to open so they laid their plans accordingly. It had a big safe, and the safe was directly under the rooms of the Y. M. C. A. The top of this safe was covered with a layer of railroad iron and cement a foot thick, and it was considered absolutely burglar proof. Scott and Dunlap thought differently and they came to Elmira, a half dozen of them, with a woman who opened a boarding house and looked after their wants. Their plan was to work only by night. They proposed to en- ter the rooms of the Y. M. C. A., take up the floor above the safe and effect an opening from the top, putting the floor back again each morning and re- moving the debris to the roof of an opera house, which adjoined the Y. M. C. A. building. This roof was

never visited and there was little dan- ger of the stuff being discovered.

It was a lovely plan and they were there, live or six experienced workers, with all the necessary tools. But, there came an obstruction to their plan. The Y. M. C. A. bought one of the new Yale locks which were just coming into fashion. Xow, these burglars would open any ordinary lock with a skeleton key and lock ic again the same as a hotel chamber maid does. But you can't do that with a Yale lock, and it looked is if they were stumped. Of course, they couid break the lock and get into the rooms that way, but they could not get through the top of that safe in one night, and. of course, the break would be discovered the next morning. It was necessary to get somebody that could show them how to open that Yale lock. Ryan, of New York, had already told Dunlap about Sam Blake, who was heavily in his debt, and Blake was approached. Ryan told him. "If I were in your position I would not work for any two hundred dollars a month and expenses." "Why, what would you do?" said Blake. "Why," said Ryan, "there are men in this country who will pay you more for information about bank locks in one day than you can make in a year selling safes and fixing locks." Blake knew what he meant and stoutly re- jected any such proposition, but he got more and more in debt to Ryan, who encouraged him to do so. And then one day Dunlap came on from Elmira and they asked Blake ln.vv to open a Yale lock, and told him they would give him fifty thousand dollars to show them how to open the Yale lock of the V. M. C. A. at Elmira. and Sam Blake fell.

Blake told them it was impossible to pick a Yale lock, but he said there is a way to open it. Go back to El- mira and get me called there to see about selling a safe. The robbers went back and soon the safe company was informed that a certain party in Elmira wanted to buy an expensive safe, and Sam Blake was sent to Elmira to interview this party. Blake told Dunlap to put a small piece of wood, just a little sliver, inside the key- hole of the Yale lock of the Y. M. C. A. building. This was done, and, of course, the key did not unlock the lock and the Y. M. C. A. people could not get into their rooms without smash- ing the lock. The newspapers that morning said that Mr. Samuel Blake, the well known lock expert of the Blank Safe Co., was stopping at the Eagle Hotel, and, just as Blake had expected, the Y. M. C. A. people went around there to get his adviec about opening the lock. He went over there and they showed him the key, and while they were not looking he made an impression of that key in a piece of wax. He removed the sliver from the lock and the key worked all right, and that night the Scott-Dunlap gang had keys to work all right, too, for it was an easy matter to make a duplicate key from the wax impres- sion that Blake had made for them.

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and every night after the Y. M. C. A. people had gone home at ten o'clock there were industrious gentlemen of New York working in there taking up the floor and carpet, and they were busy till the light of morning began to dawn. They carried out bushels and bushels of ceme it and bricks, dumped them on the roof of the opera house, and then they went home to their boarding house, carefully locked their door and slept through the day. It was a fine plan and would have succeeded, only one morning the cashier came into the safe room and found a lot of lime powder from the ceiling scattered all over the floor, and the jig was up, and an investiga- tion up stairs showed that they were all ready to open the safe and would have done so in a day or two more. The party escaped, all but one of them, and nobody dreamed that Sam Blake had anything to do with the attempted robbery, but Blake was in the hands of the gang and could not get away from crime.

The Scott-Dunlap Co. was not dis- couraged by this failure, and they at once gave Blake a squeeze to let him know that he was in their power. They did not pay him the $50,000 they had agreed, because they said the enterprise had failed, but they did give him enough money to let him know that there was a reward for crime as well as punishment, and from that time on it was the business of Samuel Blake, expert locksmith and confidential man of the big safe com- pany, to inform the Scott-Dunlap gang where bank safes were to be found that were comparatively easy of access.

Some startling exploits were pulled off by this bold and daring combina- tion. Among these was the one that ultimately led to the downfall of Sam- uel Blake. A bank in Quincy, 111., had been selected, and they went at it about the same way as they did the bank at Elmira. The Baltimore wo- man again rented a house. They got into the room over the bank by false keys, they took up the floor every night and laid it down again every morning without exciting suspicion and, finally, one night, Scott and Dan- lap were able to lower themselves through a hole in the ceiling into the money room of the bank. They were in the vault, but they had to get open the safes inside the vault. To do this, the robbers used for the first time what is known as the air pump meth- od, and this method had been invented by Blake for the purpose of selling safes. The safe company was at the time introducing cement filling to prevent burglars blowing a safe liv means of sifting fine powder into the joints and crevices around the lock. To show how burglars did this they took an air pump and exhausted air from the safe through the joints and then with the same air pump they forced gun powder into the vacuum of the safe, and blew the door out with the utmost ease. Blake had furnished Dunlap with one of these air pumps. He had nothing to do with the rob-

bery but, when the explosion came, the robbers got away with $120,000 m cash, and more than a million in se- curities, which they afterwards sold back to the bank. The robbery was a very clever one and nobody sus- pected either Dunlap or Scott, but when they went away they left behind them that air pump, and a member of the sate company, called upon to ex- amine the wrecked safe, said on seeing it, "If I did not know to the contrary I should think that air pump came from our shop." He wasn't far out of the way for that is just wdiere it did come from, and one of the sharp nosed Pinkertons began to make in- quiry about the employees of the safe company, for it was very evident that somebody had posted this enterpris- ing band of robbers on weak safes in different parts of the country. It didn't take this Pinkerton man a great while to make up his mind that Sam Blake was the man, for it was not difficult to find out that he had been interested in fast horses, that he had associated with the crook horse dealer Ryan, and that Ryan knew all the burglars of the Scott-Dunlap gang, and often met with them at his stable or at the saloon of Red Leary, and it was suspected that the plunder was brought there after the banks had been robbed. Red Leary was a noted member of the Dunlap gang and in its earlier days had taken part in many a robbery, but he now acted as banker for the gang, for they kept their plun- der intact and did the trading in se- curities direct with the bank they had robbed. Leary's saloon in New York was the headquarters of the Dunlap gang, while Shang Draper's saloon., not far away in the Five Points, was the headquarters of the Jimmy Hope band of cracksmen.

Gay Life at Long Branch

After the successful robbery at Quincy, 111., Scott and Dunlap planned a merry summer at Long Branch, then the most fashionable resort on the Atlantic Coast- Their clothing was of the latest cut, diamonds flashed from shirt fronts and on fingers, and the ladies of Long Branch admired the two good looking gentlemen, who had always at their command a splen- did team of horses to drive about the gay resort. Dunlap, whose real name was James Barton, had originally been a husky brakeman, while Scott had been a deck hand on a Mississippi River steamboat. Fine training for high society. But as the summer waned the money waned also, and the two society leaders began to think of another transaction in banking, and they went up to New York to see Sam Blake. Sam by this time would have been very glad indeed to get out of the business, but it is a good deal easier to get into trouble than it is to get out of it, and it didn't take these two "swell mobsmen" long to convince Blake that he was in the jaws of the trap and must do what they said. It was then that the plot to rob the Northampton bank was formulated, for Blake knew that the

locks of the cash vault would yield readily once they had the combina- tion to the safe and were inside the building. The field of action chosen, the Scott-Dunlap Co. proceeded in their usual systematic manner. Slim Peary, a smooth talking member of the company, went to Northampton as a book agent or something of that kind, and spent several weeks there getting thoroughly acquainted with the lay of the land; he knew all about the method of entering the bank from the outside door by an ordinary key, he knew that Whittle had the com- bination. Blake had told that much, and he visited the Whittle house as a book agent and made a careful map of its exits and entrances and, as the day for the bank opening approached, two more strong arm men came en from New York by different routes. They didn't go to any hotel. Where do you suppose they did go?

The School House in No. 10

You remember the school house in number ten with the big vacant attic where rats held high revel and chim- ney swallows fluttered and rumbled in the old unused chimney? Slim Peary had located this school at once as a safe rendezvous, and a rope lad- der made easy entrance and exit through the trap door into the desert- ed upper chamber, and there the two strong men were quartered with plenty of provisions, including several quarts of whiskey. They slept through the day undisturbed by the recitations just under them and at night they went out and thoroughly inspected the ground. About the first of Janu- ary Scott and Dunlap, the two leaders, came on from New York, one by way of Boston, the other by way of Springfield. They came in late evening trains and were piloted to the school' house in number ten, to wait til! the appointed hour.

I have told you about the surprise party at Mr. Whittle's, how successful it was and how the party came back just before daylight, five men with i bushel or two of plunder from the bank. They did not dare take this plunder away with them, there was too much of it, and so they left it right there in Northampton, and where do you suppose they put this, more than a million dollars of cash and securities. It was all planned very skillfully and the school house in num- ber ten was selected as the safe de- posit vault for the plunder. The blackboard was one of the old fash- ioned wooden blackboards of that period, nailed up against the wall by wooden cleats. The robbers took down these cleats, and in back of the blackboard they stored away a large part of the plunder. The rest of it was put under the little platform on which was located the teacher's desk. There wasn't one chance in a mill; .n that anybody would ever dream <>f looking in the old school house for any traces of this robbery. Then, the plunder planted, the band separated. Scott and Dunlap, with a team dr ivt west to Springfield, and there one

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went north and the other went south on separate trains. The other three members faded into the night and departed by different routes, all to meet again at Red Leary's in the Five Points.

A month later, when the excitement had died down, Scott and Dunlap went back to Northampton. They took a team at Springfield and drove over late in the evening, a distance of about fifteen miles. That night they went to the school house in number ten, tore down the black- board, ripped up the platform, loaded the plunder into the sleigh and were nearly drowned crossing the canal to get out of the village on to a country- road, but they managed their escape, and the next day when the teacher opened school he was astonded to find the blackboard ripped off, his desk turned bottom side up, and evidence of strange visitors over night. The alarm was spread and the attic visited and there was found remains of pro- visions, a lot of warm blankets, se- eral empty whiskey bottles, and it was very evident that this had been the rendezvous of Mr. Whittle's sur prise party back in January.

Dividing the Plunder

It was a sinister meeting in the liquor dive of Red Leary, at the Five Points. A half dozen members of the •band were there, and it was finally decided to put the money and securi- ties in the possession of Leary, who was to bury it in a place known only to himself and his wife. The gang

trusted Leary with good reason. After they had sold the securities the plun- der was to be divided. Sam Blake re- ceived a small amount of the ready cash with the promise of more when the bank bought back the securities.

That was the condition of affairs when the Pinkertons got hold of Blake and put the screws on him, un- til he told them the whole story and agreed to turn state's evidence. The gang had agreed among themselves, that whenever it be necessary to save its members any money in its posses- sion should be sacrificed by whoever had it in charge, and the man in charge was Red Leary. As soon as Blake made his confession, the Pinks promptly arrested Scott and Dunlap, the active workers in the robbery.

Blake's evidence was amply suffi- cient to send both these men to prison for the rest of their lives, but, they were told if they would give up the securities they had already disposed of the cash they would be granted a much easier sentence, and they in- sisted that Leary do this. Leary ob- jected, but Mrs. Scott went to him and told him it must be done, or Scott and Dunlap would confess that he was implicated in the robbery and held the stolen property, and that would send him up for a long term of years with the rest. Of course Leary didn't want to go, and so he finally, much against his will, dug up the plunder from the cellar on Sixth Avenue, and it was restored to the bank at Northampton.

Scott and Dunlap got twenty years each in the Massachusetts "State's Prison and Scott I believe died there. Dunlap served out his term, getting several years off for good behavior. He was a model prisoner. He came nit, went to another part of the country and lived a respectable life.

Sam Blake, too, had learned his lesson. With the shadow of the prison looming over him, he had been taught that the wages of sin are al- ways paid. Of course, he was no longer wanted in the service of the big safe companies but he went into business somewhere in the West and was quite successful, and very lew people knew that the model business man of this small western city had once been the most valuable member of the great Scott and Dunlap gang of bank robbers.

Red Leary met a curious death; he and some friends had been celebrat- ing in a cafe in Xew York City. They came down a flight of steps from the entrance to the street. As they came down, talking and laughing, one of the party noticed a brick, or paving stone, which lay by the curb where some repairs to the city were being made. He picked up this heavy ston and hurled it high in the air at the same time yelling: "Look out, boys." The stone came' down square on the eight and three-quarter soft hat of Red Leary and cracked his enormous skull. He died a few hours later from the blow, the last of a band of en- terprising bank workers in some re- spects Wise but mostly Otherwise.

:. 82': ; 105 letters; Quality. 77'

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When I began the practice of pen- manship, I believed that no finger movement should be mixed with the arm movement. I wish you to answer me in THE BUSINESS EDUCA- TOR what amount of finger move- ment should be used in connection with the arm movement? D. S. Gar- cia.

ANSWER: The proportion of fin- ger and arm movement varies greatly, depending upon the nature of the work to be done, whether of a quan- titative or of a qualitative kind. Of course where quantity rather than quality is desired, the arm rather than fingers is used. On the other hand, in precise writing, such as en- grossing, the fingers rather than the arm are employed.

Personality has much to do with the relation of finger and arm move- ment, as some penmen use much more of one or the other movement than other penmen of like ability. Broadly speaking, the arm movement is used for ease and grace and rapidity, and the fingers are used for details and accuracy.

In Old English lettering, how far should the shade be from the letter? XYZ.

The width of the space between the letter and the shade should conform in shape to the shape of the shade, and as a rule it is somewhat narrower than the shade. The width of the white space is also governed by the amount of space between the strokes in the letters. Where the lettering is extended the space is relatively wider than where it is condensed.

WRITING

1. What should be the aim of the progressive teacher in presenting the writing lesson?

2. Knowledge or Skill: Which is the more important as a part of the teacher's equipment for efficient in-

struction and direction of the writing? Why?

3. Present a development of capi- tal "O" or capital "B" with suggestive counting for exercises, and letter forms in order to stimulate concert of action and rhythmic motor response on the part of pupils.

4. Copy as a specimen of your best arm movement writing:

Do all the good you can, By all the means you can. In all the ways you can, In all the places you can, At all the times you can, To all the people you can, As long as ever you can.

5. What phase of position con- cerns promotion of health; what phase is related to technic in writing?

6. What pedagogic values should enter into the rating of pupils' hand- writing? What are the chief objects of the grade in writing?

7. Give several means of maintain- ing interest and enthusiasm for pro- gress in applied writing.

8. (a) Write two sets each of the capitals and small letters to show, first, knowledge of letter formation, and, second, facility in execution, (b) Should the teacher write both a for- mal and an individual hand?

Tom Sawyier.

The teachers of Binghamton, New York, appreciate the value of a good hand writing, and as a result three penmanship classes are being con- ducted each week with Mrs. Elizabeth Landon as the instructor. Mrs. Lan- don is the supervisor of writing in the schools of Binghamton. She has fav- ored us with a good list of subscrip- tions, and writes that each teacher hopes to secure a Business Educator Certificate this year.

Mr. F. E. Auld, Globe Business Col- lege, St. Paul, is using The Business Educator in his classes. A list of thirty-four subscriptions has been re- ceived from him. Mr. Auld is quite a good penman. He is naturally left- handed but changed to his right hand some time ago. Unfortunately he has one finger missing on his right hand. Even though he is handicapped in this way he swings a very skillful pen.

A BRIEF OUTLINE IN PENMAN- SHIP BY GRADES OF PUB- LIC SCHOOL TEACHERS By C. E. Doner, Beverly, Mass.

Grades 1 and 2. The primer of writing. The eye training stage. The getting ready stage. Board practice. Large, free writing on paper, rather than small, intensive and restrictive. Good general form not accuracy in practicing words, easy sentences, let- ters, and pupils' names. To be taught as a language and not as an art. Mini- mum written work and maximum su- pervision.

Grades 3 and 4. The manner of writing. The muscle training stage. The how, the method, the process, the movement through muscular feeling and touch. The best time for fixing right habits of position and penhold- ing, and also the best time to begin movement for establishing rhythm and legibility not too technical in form, slant or size, yet free.

Grades 5 and 6. The technique of writing. The form and movement stage. The thorough establishment of position and movement to writing as a language tool. Age best suited to maximum improvement, especially in form and movement. Ought to give thirty minutes daily to formal drill and have expert instruction and supervision. The time to exact and not merely expect, for firmness is fair- ness.

Grades 7 and 8. The quality, speed and individuality of writing. The in- dividual stage. The establishment of an automatic arm or muscular move- ment. The end to be sought is a good hand writing in an efficient manner. A good time to make up what might have been accomplished in grades five and six.

Summary

Grades 1 and 2. Eye training stage.

Grades 3 and 4. Muscle training stage.

Grades 5 and 6. Technical stage.

Grades 7 and 8. Individual stage.

Wanted -Engrosser

For permanent position. All-round man with ex- perience preferred, or young man with ability, capabable of developing:. Apply with samples, giving experience, age. salary expected.

ROUNDS-TRUMAN CO.,

64 West Randolph St. CHICAGO, ILL.

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F S Robinson. Walnut Hill High, Cincinnati

ROUNDHAND OR ENGROSSERS' SCRIPT

By E. A. Lupfer, Zanerian College of Penmanship, Columbus, Ohio

LESSON No. 12

Engrossers derive considerable income from making letterheads. They have frequent calls for them written in roundhand. The public calls it copper-plate script, but a good penman can get more grace and action into his work than a copper-plate engraver, even though a penman is handicapped in getting sharp, tine-line engraved etchings.

Some of the most important things in making a good letterhead are arrangement, balance, size, contrast ac- tion, spacing and quality of line. Be as original as you can but avoid the freakish. Simplicity is preferable to too much elaborateness. While a flourish here or there, an underscore, or an ornament will often improve a design, strokes without a purpose should be avoided.

After working on the letterhead herewith try one of your own, using a long firm name. Keep the name tall, compact and graceful. The other part can be smaller and less compact. Contrast in size and proportion often makes a very desirable design.

Executed in the office of the B. E.

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A. D. Taylor, the master of accurate script

30

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NEWS NOTES

W. L. Peterson, formerly of Brigham City, I'tah, is now director of the Commercial Department of the Og- den, L'tah, High School.

A handicap. W. T. Johnson. Business Principal of the Haskell Institute, United States Indian Training School, Lawrence. Kansas, in renewing his subscription, writes as follows: "I find that being out of The Business Educator is a handicap to me as a Commercial Instructor."

C. D. Phelps, Benford. Texas, is doing very nice work in flourishing. A flour- ish has been received from him indi- cating considerable skill and ability.

Florence Clayton, of the Rider-Moore iK: Stewart School, Trenton, N. J., re- newed work in penmanship after the school was closed with Influenza for a month by sending us a list of S4 sub- scriptions. That is a sure way of get- ting the maximum results.

Frank Tamblyn, Wallaroo Mines, South Australia, in renewing his sub- scription to The Business Educator, stated that "he finds the call of the Educator too strong to be resisted." That is the feeling expressed by many.

A very beautiful and well arranged oval exercise design has been received from Miss Emerald McGibbons, Crystal Falls. Michigan, in the center of which her photograph appears. The design is quite large and very skillfully done, showing natural abil- ity with the pen. Miss McGibbons took work under Mrs. Hansen, who was the supervisor of writing in the public schools of her city.

J. W. Westervelt, Westervelt School, London, Out., Canada, believes in business people being well trained in penmanship, as well as in other com- mercial subjects, and as evidence of this we have just received a list of l"."i subscriptions from his school.

A very beautiful and skillfully ad- dressed envelope has been received from Charles E. Bear, Madison Square. New York, N. Y. Mr. Bear is an engrosser of considerable skill.

PENMANSHIP TROUBLES

I-liil you ever stop to think when you are unable to make a letter or shade properly that the fault may be with your penholder? It requires a very exact adjustment of the holder t<> produce those beautiful snappy shades Win waste time, effort and ma- terial with a poor holder when you can rectly

efully

Bala

Our oblique holde

idjusti d

Zanetian Expert Oblique Holder. 7; in. S .20 Zanerian Oblique Holder, rosewooo. 8 in. .40 Zanerian Oblique Holder, rosewood. 1U in. .50 Zanerian Fine Art Oblique, rosewood. 8 in. 75 Zanerian Fine Art Oblique, rosewood. 11' in. 1 .00

ZANER A. BLOSER COMPANY

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Lupfe

e names of penmen not pub- olumns who have done their y. Names written by E. A

free book. "How to Become aGood Pen- It contains specimens and tells how othersmastered penmanship bymy me will be elegently f you enclose stamp. F. W TAMBLYN, 406 Meyer Bldg , Kansas City, Mo.

Mr. M. Montague, a copper plate en- graver, 4227 Ellis Ave., Chicago, 111., recently sent us some samples of his work. He has engraved signatures and letter heads from the original pen work of some of our greatest penmen, who all endorse his skill in highest terms. Mr. Holah, of Cleveland, Ohio, did such work a good many- years ago, and we believe Mr. Mon- tague is the only one specializing in this work in the United States at present. We wish him success. T. B. Cain, Douglas Business College, McKeesport, Pa., reports that they have by far the largest enrollment in the 40 years' history of the Douglas College. Recent additions to the faculty are W. D. McLean, of Scott- dale, Pa., commercial department, and Ella O'Donnell, Glassport, Pa., short- hand department.

The name of Aakers Business Col- lege, Fargo, Xo. Dakota, has been changed to that of Fargo School of Business. Mr. O. J. Hanson, the for- mer Principal, has purchased the school and reports an increased at- tendance this year over last of fifty students, bespeaking a growing insti- tution.

Lieut. J. W. Hatton, son of Prof. L. M. Hatton, proprietor of the Tampa. Fla., Business College, was killed in battle north of the Argonne Forest in France. Oct. 21, 1918. He was but 22 \-ears of age.

W. I. Thomas, Laurium, Mich., Com- mercial School, favored us with a club of 35 subscriptions. He states that they are using The Business Educator in their penmanship classes as a pen- manship text. Many ohter schools are also adopting this plan, and splen- did results are being secured. The Catalog of the Ellis Publishing Company, Battle Creek, Mich., is splendidly covered, illustrated and printed, presenting quite a large num- ber of commercial text publications, some of which are of recent date and others are revisions of well tried pub- lications. All of the commercial sub- jects are covered, and many others such as a pocket dictionary, etc.

The Budget, Baltimore, Md., the House Paper of The H. M. Rowe Company, is a regular visitor to our desk and is always read with a relish because it reflects courage and frank- ness to a marked degree and not mere ability. Dr. Rowe is much more than a commercial text publisher, and that is why he is interesting. The Budget is mailed free to commercial teachers.

The Spencer Pedagogy of Rythmical Penmanship

A NORMAL COURSE BY LOUISA MARIA SPENCER

A Scientific Course in Rhythmical Penmanship and Spelling through Mental and Physical Development. Succtssfully used in public and private schools

Adapted to all systems of muscular penmanship. Outlined for students of all ages. Used in all grades from Kindergarten through High School. Special features of the Spencer Pedagogy : Spencer Rhythmical Penmanship Pedagogy Script Word Building Demonstrator. Penmanship and Spelling Correlated, Rhythmical Posture Drills and

„. j ,, C.J-.- Letter-Stroke Sonas.

Students Edition. Train* for Snpervisorships.

Script Word Building Cards. Correspondence Courses.

Address: SUPERVISORS' AND TEACHERS' SCHOOL OF RYTHMICAL PENMANSHIP,

204-205-218 Blanchard Hull, Los Angeles. Cal.

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nanship teacher for Bus- iness College in Texas. Address

Texas, care Business Educator, Columbus, Ohio.

WANTED To lease- with the Privilege of buy- " "'' ' tu ing one or two good business schools in the Central West. Address "Business Manager." care Business Educator. Columbus, 0.

5

the new way-taught b mail within i Write for free sample lesson JHARWELL SH0RTHAN0 SCHOOL. 15 John SI

FOR SALE

A Business College in a Florida town where aviation camps are located. Good reason for selling. Can be had very cheap. Address A. A. T. , care Business Educator, Columbus, 0.

SALARIES

Registe

North Star Teachers' Agency,

O. J. HANSON. MG

FA»GO. N. DAK.

For LARGER SALARIES In the WEST write

HAZARD TEAGHERS'AGENGY

27th Year. $1 registers in three offices.

Globe Bldg. - MINNEAPOLIS, MINN. Old Nat'l Bank Bldg. - SPOKANE. WN. 211 15th Street - - DENVER. COLO.

Byrne Practical Touch Typewriting

Fourteen years' test in some of Amer- ica's largest schools. Its writers hold records. Contains new features making possible more accuracy and speed. By the us? of a Key Board Practice Chart less typewriter equipment is required. Also less time on part of teacher. This text is positively a time saver and result getter. Must be seen to be appreciated.

The eighth edition of Byrne Simplified Shorthand is ready for distribution. Over thirty thousand writers. Either text sent to teachers for examination upon receipt of fifteen cents in stamps to pay postage.

BYRNE PUBLISHING COMPANY

57 East Jackson Blvd., Chicago, 111.

WANTED

Position in college or head of com- mercial department, by college grad- uate. Successful instructor in ac- countancy of broad experience. Ex- cellent references. Address No. 1177 care of Business Educator, Columbus, Ohio.

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful nourished bird executed with whiteand gold ink on blue paper Satin Gloss, the world's best glossy ink 4 oz bottle. 50 cts. NONESUCH, the ink with the brown line and black shade, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y.

pr»f Qjll** A Prosperous School, A U1 0cllc in a Busy City and a Wealthy District. Factory Center. Increasing Business. Excellent open- ing for a progressive school man, or two men. Many Positions, Big Sal- aries. Fine Equipment. Rare chance. Price 2 3 business booked to date. Address JOHN DOE, care Business Educator. Columbus, 0.

The Pratt Teachers' Agency

TO Fifth Avenue. NEW YORK Recommends college and normal graduates, specialists, and other teachers to colleges and schools.

The agency receives many calls for commer- cial teachers from public and private Bchools and business colleges.

Win. O. PRATT. MANAGER

E A BANKER

Bl Prepare by mail tive profession in which the tunities for both men and women. Send ai on for free book. "How to Become a Banker." 1 Edgar G. Alcorn, President, American School of Banking, 29 McLene Bldg., Columbus.

i for this

NORTHWESTERN TEACHERS' AGENCY

LARGEST AND LEADING AGENCY IN THE WEST or mid-year emergency vacancies and for 1919-1920. Write immediately for Free Circular.

BOISE, IDAHO

POSITIONS for TEACHERS and BUSINESS COLLEGES for Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

A Glimpse at Our Files!

December '.), 191S. You are prepared to hold one of our 33 fine business college openings, paying from $1,200 to $1,500. We have two unusually desirable commercial places, at $2,000 or $2,500, as well as 36 excellent high school places, paying from $900 to $2,000. Our list also includes probably 22 attractive places for lady teachers of Gregg and Pitman, at salaries ranging from $900 to $1,500. We shall have scores of other high-grade oppor- tunities before January 1. "Let's get in touch!"

CONTINENTAL TEACHERS'

BOWLING GREEN (INC.i

AGENCY

KENTUCKY

__„ The normal balance sheet should show

T^|_ _j teachers enrolled with us in 191S. it does. Ma

I llt^ were wondering whether to add the h?lp of a

B. own efforts, as you may now b3 wondering.

nlsnrO anybody anywhere. Wishing, coupled

ofit.

For

of

Sheet

othe

Let ek for fifte

it to yc

ly of them, one year ago. reputable agency to thsir Mere wish ing never got ,-igorous, effective action, as we have proved it to

The NATIONAL COMMERCIAL TEACHERS' AGENCY

E. E. GATLORD. Manager

(A Specialty by a Spec .lis

spect Hill, Beverly, Ma

February Opportunities

Some excellent positions, open in Febru- ary, arc now listed. Possibly one of these is just what you want. If interested, write us. No obligation to accept any place. Service absolutely confidential. YVe get you a better place than can be had thru any other source, or there is no com- mission to pay. September openings also coming. Let us assist you to a better, brighter future.

EDUCATIONAL 51 6-1 8 Nicholas Bldg. Rl IP CM I St. Louis. Mo.

fSUKCAVj ROBERT A. GRANT. Mgr.

SPECIALISTS'

Best Ever U. S. Liberty Bonds and Business Educator

m^m\m^^\\m,^mA\wmvmmmwmtim-.mifm*mmm

^ <!!3?&&uJ4'ji£j^&&u*z&r'

A most skillful letter from the famous L. Madarasz. As long as men love fine penmanship his name will li'

M*&ud/n<M&&uxi&r &

The Art oi

ENGROS SING

P. W. COSTELLO

Scranton, Pa.

The accompanying reproduction of resolutions is testimonial in character, and the use of colors in its make up is per- missible as well as highly appropriate. The actual size of the work in the original is 11x15 inches. The border and start, or initial letter "A," are of course the out- standing features of this piece of work, and must be laid out very carefully in pencil before inking any portion of the design. The student will note the great number of curves in the border, and these curves must be gracefully rounded and free from kinks or breaks in order not to offend the critical eye. Don't attempt to ink the design until the lay-out meets this requirement. The interior lettering in the work is in harmony with the border, apoint which should be carefully borne in mind in arrang- ing your design.

The background of the border is done in purple and the ornament in green, mixing Hooker's Green No. 2 and Payne's Gray for the latter color. The heavier shades of green are put on last and are obtained by adding more color to the original mixture.

The large initial "A" is executed in two shades of crimson lake as well as the initial "R" in the word Resolved. The background and ornament of both initials are treated in the same manner as the general border. In the display lines the general color scheme has been carried out in pre- ference to using black, giving a more harmonious effect to the whole de- sign.

mkt-

\ dhc^cran Kml!foar& of (Trace

asmmuM-

^U\\c members of thc£T*oarO o£a*& <$xa£'c have notc<^ trith much saKsfotKctv? the qiffofa recreation field to the (§*ihj of <«* jS-cfanton throuqh the aenerous.aeh'onof

iJf*K,r >**• "-i A" 1*1 >

<!That the €Roar6 extent its __ congratulations re the citti upon the acquisition of such a fieio ano" takes this opportunity to record its rocoquth'on an6 appreciation of the aift, which is a ereoit both to the 6onoran6 the type of cit- izenship u'hich he represents.

'SeczatatiS.

W. J. McDonald, F. D. Smith and Miss M. E. Goodell, of Albuquerque, X. Mex., Business College, are keep- ing the interest in their penmanship classes alive by a liberal use of The Business Educator. Eighty subscrip- tions have been received from them this year.

J. F. Sterner, of Heald's Business Col- lege. Sacramento, Calif., recently fav- ored us with a list of 100 subscrip- tions to The Business Educator.

Attention Commercial Schools

There is a Great Demand for Show Card Writing Courses

Fousfs Complete Show Card Writer is the best text published: its contents covers every medium used in making show cards and en- grossing. Its adoption has just been made in the State of California. Send for catalog.

C. A. FAUST, 1024 N. Robey St., Chicago, III.

The Business Educator is well patro- nized by the business colleges of Can- ada. The latest list from Canada has been received from A. S. McGregor, Woodstock, Out., Business College. Miss P. E. Morse, C. B. Luce and J. R. Baker, of the Polytechnic High School, Santa Ana, Calif., are good loyal supporters of The Business Ed- ucator. Miss Morse recently favored us with a list of 3H subscriptions.

Mr. L. C. McCann, our friend from Reading, Pa., favored us with a list of 3 I subscriptions. Mr. McCann is conducting a very progressive busi- ness college in Reading and also one in Mahanoy City, Pa.

Mr. O. W. Burgess, of the commercial department of Lockport, N. Y„ High School, sent us a list of twenty-two subscriptions indicating that he is keeping up the penmanship interest in his classes.

YOUR NAME

on 15 cards for 25 cents.

prove your signature Send todav Agents want- ed. W. H. FARLES, 436 Engineers Bldg., Cleveland, Ohio.

Help Brng the Boys Home With W. S. S.

Lessons in Ornamental Penmanship

pages, will help yo [ete course

of

writing. It con-tains

th detailed instruc-

3 master the difficult

ental penmanship. It also

.■ll.i

lette

i'. 1 1 .

■\1"

by A. D. Taylo the master, is alone wonh the price i the book.

Why work in the dark whet will help you' Price, $1.00.

ZANER & BLOSER COMPANY

Penmanship Publishers Columbus, Ohio

ijn.iiii.ijjB.i.^j.ujjjiiJianjiiiu.i.iimujiiMiJj.iiiJ.ii.iAJ.Ta-.mffwirffrmww

BROAD-PEN LETTERING, by E. A. Lupfer, with Zanerian

LESSON No. 6 Retouched Old English

This alphabet was first made with a Xo. 1 lettering pen much the same as the Un-retouched Old English Alphabet given last month. The straight line edges were all ruled with a rule and fine pen, and all the curves rounded and smoothed out. It takes considerable practice and patience to retouch successfully. The highest priced work is all carefully ruled and retouched.

Study the nice arch effect at the tops and bottoms of small letters. The points or "spurs" should not be made too large. Beginners are likely to overdo the retouching. Careful study and thoughtful practice is bound to win.

Only a few varieties of styles are given, since it is usually considered best to first master a style which is nearly standard before attempting to get individuality.

Study carefully the simple treatment of the heading. It is always safe to keep your work simple rather than too complex.

Il*ti

ahr&rfjjhtjklmnnpqmtuuutatui

aairqqj l2345GT83fl?i hinmnjf

One of the many new lessons and beautiful, practical illustrations which appear in The Zanerian Manual of Alphabets and Engrossing, which is a revised, enlarged and greatly improved edition of New Zanerian Alphabets, published by Zaner & Bloser Co., Columbus, Ohio.

A07

This is exemplified every year in the case of those who have "the professional spirit," and year by year improve their standing and raise their standards by attending training schools and thus raising their earning- power and securing more desirable and congenial positions as commercial teachers. Get the literature of a school that receives six times as many calls for teachers as it can supply. It is the only National Official Training School for Commercial Teachers.

BOWLING GREEN BUSINESS UNIVERSITY, Inc., Bowling Green, Ky.

IJIllli.l-lJililJ.l^^.ll^rilllUlllfy-lli.llHMJJIill.lfci.lJiflliUIBjLMMi

<5Me&u4//t*M&&i4Mfcr &

35

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

Bookkeeping and Business Calcula- tion. Enos Spencer, assisted by J. ' \Y. Drye. Published by Enos Spen- cer, Louisville, Ky. Paper cover, 48 pages, price $1.00.

The book is designed as a bridge from theory to practice. Particularly adapted to preparatory, secondary, and commercial schools. Rapidity and accuracy are emphasized. The contents follow:

1. Group Addition; 2. Cross Addi- tion; 3. Multiplication, Single Product Method; 4. Complete Multiplication of Mixed Numbers; 5. Billing, Cover- ing Various Products; 6. Grain Calcu- lations, Lumber, Wire Screen Cloth, Pig Iron; 7. Percentage, Per Cent of Profit or Loss on Cost or of Sales, Per Cent of Turnover, Distribution of Gain and Sharing of Loss Among Partners, Distribution of Cost of Con- ducting Business, Finding the Proper Selling Price, etc.; 8. Maturity of Commercial Paper; 9. Time for In- terest; 10. Interest (Business Meth- od); 11. Exact Interest; 12. Finding the Face of Paper; 13. Equating Bills; 14. Averaging Accounts; 15. Adjust- ment of Investment of Partners.

Byrne Practical Touch Typewriting. Henry Edward Byrne. Byrne Pub- lishing Company. Chicago. Board covers, (i4 pages, illustrated. This volume covers many little es- sentials about machine construction as well as machine manipulation. Each step is illustrated and described. The work is carefully graded from the simple beginning to the complex end. Quite a complete variety of advanced model forms for writing is presented, the purpose of which is to bridge the gap between school and business.

Ellis Method of Home Accounting.

Ellis Publishing Co., Battle Creek,

Mtch. Paper cover, two books,

price 28 cents.

This publication, comprising an Ac- count book and one of Instructions, will fill a need long since felt by many who cannot or do not care to keep an extended account of expenditures. It is simple and practical and inexpen- sive. It is one of the Ellis Thrift Series of three publications, the other two being "Farm Bookkeeping" and "Marshall's Method of Thrift Train- ing, the last being by Carl Marshall. All are opportune.

Pitman's Shorthand. A short account of its invention and history, to- gether with a statement of the po- sition of the system at the present day. Isaac Pitman & Sons, 2 W. 45th St., New York City. X. Y. A forty-page pamphlet giving in- formation regarding Pitman's Short-

hand. Such subjects as the Inventor, Easy to Learn, The Verbatim Report- ing System, Pitman's Shorthand in Business. In the Professions, etc., are treated. A sample lesson is also in- cluded. A copy of this pamphlet "will be sent to any one free upon request.

War Time Drawing. Institute for Public Service, 51 Chambers Street, New York City, N. Y. 64 pages, 12 colored pages, 75c postpaid. The Institute For Public Service claims that if ever drawing gains the position to which its importance en- titles it in American education, it will be now. "Don't make classes draw butterflies when they want to draw airplanes" is one of the injunctions. The book contains many illustrations of war time subjects, and will no doubt prove helpful to any teacher or supervisor of drawing as a supple- mentary work.

Victory White House Vocabulary is

the significant title of a 32-page pam- phlet published by the Engineering Company of America, New York City. It is an alphabetically arranged list of all of the different words used by President Woodrow Wilson in his seventy-five classic addresses from 1913 to 191-8. By Bannell Sawyer, B. C. L., author of Victory High-Speed Shorthand. It is intended for use by students of typewriting, spelling, shorthand, and English.

Books of Unusual Interest

Modern Business Arithmetic Commercial Letters

By H. A. Fjnney, of the Walton School of Commerce, Chicago, and J C. Brown, Principal of the State Normal School, St. Cloud, Minn.

Brief Course, 298 pp., 8uo., 96c. Complete Course, 488 pp., 8vo.. $1.20.

Nathan H. Lemowitz, Eastern District High School. Brooklyn:

"This is an interesting and instructive textbook. The problems are modern, practical and not complicated. The reason for the existence of such subjects as trade discount is explained so that the student gets an insight into the real business world. Topics like the ratio between the cost items and net sales are now in de- mand in ah commercial statistics. This book is the kind we want for our commercial schools."

By John B. Opdyke and Celia A. Drew, of the Julia Richman High School, New York.

- 395 pp., S<vo., $1.50.

These are not made to order letters, but actual business letters that have made a trip thru the mail.

E. E. Gaylord, Beverly (Mass.) High School:

"A sort of encyclopedia of good taste in modern cor- respondence. I consider it invaluable for business corre- spondence and typewriting; classes."

Henry Holt and Company

19 West 44th Street

New York

6 Park Street

Boston

2451 Prairie Avenue

Chicago

■jn.MB^ij,i.ij.LUJJiiuia(yiiiui.i'*yjii,.iJi,,y.iii,i,ii,i.j,j.iJ.uui.utiJi.iiu.rffM

d*T <5MJ&u&ned£'<2'<6u&&r' &

DESIGNING & ENGROSSING

E. L. BROWN,

Rockland, Me.

Send Send self-addressed po

Study of Oak Leaves

Oak leaves are very decorative, and alternating with laurel, are often seen on medals, coins, rolls of honor, etc. The sketch for this lesson was made from the natural forms, and the form and charac- ter of the leaves and branches are quite faithfully reproduced. Much time is often required for planning the design; balance and proper arrangement of masses are the first consideration. So arrange the branches and leaves that they extend in different directions. Avoid parallelism, that is, too many leaves or too many branches following practically the same direction. Accuracy of detail means little when the drawing contains faults in line and balance, hence the importance of the most careful and critical attention to these details in arranging the design.

First make a pencil drawing, suggesting general color values. Xow, with a Xo. J broad pen and India ink put in background, with short parallel lines. Vary the direction of the lines, and Crosshatch them for the dark- est values. Use a fine pen for the leaves, thickening the strokes to procure the different tone values. The veins in leaves are simply indicated. Study each leaf critically and note the exact tone value.

The lettering was executed with a broad pen and re- touched with a fine pen. Make your copy about twice size of plate shown herewith. Use Chinese white in background of initial "D," also for softening tone values wherever necessary.

As a study of oak, this design is worthy of close imitation, and we would especially urge the student to study the copy until he can comprehend our meaning when we refer to balance, line, color, and arrangement of masses.

Heading for Honor Roll

Honor Rolls are in great demand at the present time, by societies, com- munities, and business firms, from which young men have left in re- sponse to the country's call.

The Loyal Order of Moose calls to mind the pictorial use of the moose head, to give the design a special meaning. The order of Elks or Eagles can be gotten up after this design by using the eagle or elk's head in the place of the moose head.

First lay off design in pencil, giving special attention to balance, arrange- ment, and spacing. Make your design about l'-12 in. from left to right. Rule three vertical lines equally spaced. Place point of divider on center line and rule two parallel curves to govern height of letters in words, "Loyal Order of Moose," and "Pawtucket Lodge." Leave a space four inches deep for moose head and laurel, then lay off words Roll of Honor, devoting special attention to the rustic initials. Use waterproof India ink for all the lettering. The letters were "ruled up" with a ruling pen and T-square and "pointed up" with a fine pen. The

(^ >J?/it '*36uJ/mjj Cdfwa/tr

white, of course, was added last. Out- line rustic with a No. 5 broad pen. Unevenness of tone value and irregu- lar, scraggly lines will produce the desired rustic effect.

Brush Work

Two Xo. 7 sable brushes, a pan each of lamp black and vermilion will be the necessary outfit for the brush work on this design. In mixing the color use a very little red with black to produce a brown tone. Finish moose head and laurel, also back- ground, first noting very carefully tone values. Use a free brush and aim for purity of tone. Follow with shading on letters. Note white line to right of letters in words "Roll of Honor." Also thin white line on left edge of letters. The white gives pro- per relief to the letters and adds to their legibility as well. Use flat wash for wreath first, putting in darker markings afterward.

Give this lesson careful, thoughtful attention, and we are sure you will be rewarded.

ficial student of writing who cannot find confirmatory material in this book, and much that informs and cor- rects, and much, too, that suggests improvements.

The Handwriting Movement. By Frank N. Freeman. The University of Chicago Press, Chicago. Paper, illustrated. 169 pages, price $1.25. This "study of the motor factors cf excellence in penmanship" is of value to students of scientific processes of education, to administrators of educa- tional systems, and to penmen who wish to know the "why and the wherefore" of their writing activities or movements. The handwriting act has been caught, illustrated, and measured by the camera and movie film with special apparatus to time and measure the impulses. Experi- ments in application of the scientific data are given, all of which provide food for advanced thought and act in writing and teaching. He is a super-

Accounting Theory and Practice. Unit .'2. Practice Set. Charles F. Rittenhouse, B. C. S., C. P. A. and Philip F. Clapp. B. C. S., C. P. A. McGraw-Hill Book Compan; W. 39th St., New York. Cloth man- ual. 56 pages, and nine blank ac- counting book forms, paper covers. The set provides practice material for students of advanced bookkeep- ing, and is not a treatise on the theory of accounting. The objects are as follows :

1. To familiarize the student with

the operations of the ordinary books of entry designed in accordance with good modern practice.

To provide practice in the mak- ing and posting of adjusting and clos- ing entries, and in the drawing up of financial statements.

:;. To illustrate the operation of the ledger accounts usually found on the books of trading and manufactur- ing concerns, both co-partnerships and corporations.

4. To provide a basis for the dis- cussion in class of the theory and practice of accounting.

Fhe style, rulings, and arrangement of the forms impress one as being thoroughly modern and in conformity with present-day practices in progres- sive concerns.

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

The Selection and Training of the Business Executive. Enoch Burton Gowin. The MacMillan Company, Xew York City, N. Y. Cloth cover, 225 pages, price $1.50. Wise, level-headed, practical man- agerial ability was never so badly needed and in demand as today. This volume, therefore, deals with a vital subject and in a concrete vitalizing way. The author himself has had val- uable experience in training and in business which enables him to write helpfully and entertainingly. The ex- ecutive is the personality who acts for and between the owners of an enter- prise, its employees, and the public. This volume impresses us as being especially valuable to commercial teachers as well as to business men, and those training and aspiring to be such.

NEXT TO YOUR HEART

JUST fits the upper vest pocket. Wear it next your heart and protect yourself against a bad "spell".

Thirty-three thousand words— with correct spel- ling, syllable divisions, pronunciation, parts of speech, and definitions. It's a dictionary we re- fer to and it's the dic- tionary to refer to any- where at any time. Carry it as easy as a watch. Tells you a lot of things you often want to know when traveling. And with this book in the pocket, only an instant of time is required to gain the information— at just the time it is needed. It's an invaluable com- panion to everybody who has occasion to talk, read or write. It is not a book made hastily, only to sell, but is an accurate and complete dictionary, compiled from the latest edition of Webster's great International. It's especially valuable to students and people em- ployed in offices, and worth ten times its cost to anybody. It is com- plete, practical, accurate and convenient.

Size x 21; x 5'.. inches, weight. 2 ounces. The size makes it especially valuable- it is always on hand when needed. For this reason it is worth more to most people than an unabridged, and it gives al- most every word that the aver- age person will ever have occa- sion to use.

Given as a Christmas present by many schools and publishing houses.

THE PRACTICAL TEXT BOOK COMPANY,

1739 Euclid Avenue

Cleveland, Ohio

IJW^,W^P.y.WJJllUJll'iltIi,l.U^^.l»T.TMiB^%J!l.l.|l|||,lltiJ|.|IUIl-l«

&^&u&n^&&u&&r> th

Engrossing and Card Writing

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25c.

G. D. GRISET,

2909 CENTRAL EVANSTON. ILL.

BARGAIN PRICES

First Book 108 Pages, ot Business Writing 538 Lessons . Madarasz Artistic Gems .

34 Alphabets of Lettering:

Lessons in Engrossing Script - 95 Lessons in Artistic Writing. Madarasz Engrossing Script . 30 Written Cards 50c 60 Written Cards . . 90c

C. W. JONES, 224 Main Street, Brockton, Mass.

. 50c- worth S50.0C 50«— value $25.00 12c— worth! 3.00 12c -value $ 2.00 12c- worth$ 6.00 12c— value $ 3.00

HIGG1N8'

ETERNALINK- ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain or fountain pens (2 oz. bottle by mail 20c.) The Engrossing Ink is for special writing, engrossing, etc.. <2oz. bottle by mail 30c.) I ht'se inks write Mark from the pen point and stay black forever; proof

fire.

sunshine, chemicals and

If your dealer does not supply these inks, send to

GHAS. M. HI6GINS & CO.. Mfr.

271 NINTH SI. BROOKLYN, N.Y.

MY SPECIAL

A dandy little book-form Card Case and a dozen cards with your name written in my ex- pert style, sent postpaid for 35c Send today. Your money back if not satisfied.

A. P. MEUB

Expert Penman

High School PASADENA, CALIFORNIA

pnM^tiention!

Rgents wanted in eueru city

anotoum in thellnited! States

to sell the most beautiful

BrServkeRecord

lj-J<m the market at the present time. " .000.000 IN THE LAST DiyWT

-A'cni home with a service f(ag in its : window a proswdiue bmjtf

fljjt-ii "HJBh <PW<iosrcllo.

w

OMEN wabnatnekVn

nploying hundreds of i ment of bank work, e< n, pleasant work v

)w to Become a Bank* '■■■!. Pres. American Sen 185 East State Street, Colu

d for free book, by Edgar G. Of Banking

HONOR ROLLS

: for Photo, Printed

For the < in Colors, filled in with Beautiful Wr Wanted. Big Com. Quick Sellers. 3c Sta Sample and Terms. E. L. Blystone. Pitcairr

12 NAME CARDS FOR 25c

and 108 Bird Cards (12 styles). Sells for J8 68. Lodge Cards in colors. Card Writer's Supply House. W. McBEE, 3 Hawthorne Ave., West View Bor., Pittsburgh, Pa.

Special to Penmen

for $2.50. 100 for J8.00.

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

1

its-

:ially graded and arranged for School i instructor in the use ot the Marking, Shading, Plain, Special, Border and Shadow Lettering Penp. Contains 100 pages 7L.. x 10**, illustrating 14$ plates of Commercial Pen Alphabets, D signs, Show Card Layouts, Corners, Borders, Scroll Designs, etc., with complete instructions for each This book has a beautiful front cover page printed in three colors and Gold. We guarantee this book to be exactly as represented or money back. Prtpaid. §1.00. Compete catalog of Lettering Supplies

Best Quality at Lowest Prices

Catalog and full-sized samples sent on request.

ART ENGROSSING

Instruction in Designing, Engrossing

and Illuminating, Drawing

and Painting.

!= HOWARD & BROWN =««

Rockland, Maine

Esterbrook Pens

The biggest business unit in America, the U. S. Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden,

N. J.

HjnmTfflmff.T.Mitrwmiiifflw,y.«^^

* &At-*3(>uJ//t£jJ-&&/<*i/(r »

Gillotf's Pens

The Most Perfect of Pens

PRINCIPALITY PEN, No. 1

-HiWiJHJiiij^Tffvm'iitff VICTORIA PEN, NO. 303

DOUBLE ELASTIC PEN, No. 604 E. F

Gillott s Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

srra

DESIGNERS - ILLVSTRHTORS (olumbus. Ohio

The

T^nerian Manual

An Jttstrurtor in TRoimfthmrtLipp hmp.&tjrossimj, t^niiuLJlrnmtir Bru$h~Xrt fit"

A Work on Modern Engrossing

A Revised, Enlarged, and Greatly Improved Edition of New Zanerian Alphabets

A bonk for engrossing artists and students, 81 x 111 inches, bound in boards, treating on the following subjects:

Round Hand Broad-pen Lettering Standard Lettering Freehand Lettering Display Headings Title Pages

Wash Drawing

Pen Drawing

Diplomas

Certificates

Resolutions

Designing

Besides the numerous examples of modern engross'ng, it con- tains complete instructions how to execute the above various lines of the engrossers' art. It shows how to execute the kind of pen work which commands high prices.

HOURS OF ECSTACY

Dumont, Iowa. Nov 1J. 1918. Dear Friends. Zaner & Bloser:

Find enclosed two dollars for The Zanerian Manual of Alphabets and Engrossing. If you could know how glad I am that you have brought out this book. I have spent too many hours of wrapt ecstacy with your older book of Alphabets not to know this must be a gem indeed.

Thankfully and joyously yours.

E. P. POPEJOY.

Price $2.00, Postpaid

ZANER & BLOSER COMPANY

Penmanship Publishers

Columbus, Ohio

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A Fine Discrimination in the Selection of Commercial Text Books

Which we have been advocating for so many years, has resulted in a very large increase in the adoption of our books during the past year.

Then, we have issued several new publications that have been extensively adopted.

Junior Arithmetic - Bookkeeping

met instantaneous favor. When "Bookkeeping and Accountancy" was first published some years ago, it was declared that scientific accounting principles could not. possibly be taught to beginning students of the subject in high and private schools.

When "JUNIOR ARITHMETIC-BOOKKEEPING" was published a year ago, a glance showed that the student was expected to prepare elementary forms of trading and profit and loss statements very early in the course. There are those who likewise thought that this was impossible, particularly when the text was intended for students in the ad- vanced primary grades and those not qualified to take up regular courses in private schools.

That Was the Opinion Last September

It is not the opinion today, as is demonstrated by its adoption in schools both public and pri- vate everywhere. It was the "missing link" between what the student knew of arithmetic, and what he did not know, in taking up bookkeeping. It was exactly the book that was wanted to tie to the subject of bookkeeping the knowdedge of arithmetic the student had al- ready acquired, making his arithmetical knowledge the basis of an understanding of book- keeping purposes, methods and systems.

There are two parts, each supplying a half-year's work. Send for descriptive circular.

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CHALLENGE SHORTHAND

Pitman- Graphic

The fingers above point the attempted directions of shorthand straight lines and curves; but the actual directions, under stress, always vary to the full sweep of the respective triangles.

The fifth direction, when used at speed, always jumbles with the obliques, as indicated by the cen- tral spasm of each wild three just below:

P T Ch.

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The above directions are transferred from "Reporting Notes of Well Known Writers."

The two downward directions of Challenge Shorthand secure all the brevity of the Pitmans, with perfect freedom from these jumbles.

To doubt the existence of these jumbles of the verticals would be impossible, after transferring the actual downward directions of any page of practice or working notes, to blank paper.

And then to ignore the handicap of the jumbles, and the vast gain of the unjumbled shorthand, would be stupid, and, on the part of a teacher charged with the destiny of youths, it would be brutal beyond expression.

This tells students so.

And when they ask about it, Challenge Short- hand is the only refuge of truth.

The Pitmans have been the best, even with the jumbles; and Challenge, without the jumbles, is immeasurably the best of the Pitmans.

Challenge Shorthand Manual, $1.25; to teachers, 90 cents.

M. SCOUGALE, Weatherford, Tex.

COST

ACCOUNTING

Splendid Opportunities for Men and Women

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man or woman who makes ready for advance- ment. Exceptional opportunities for men and women, due to war conditions.

Our course in cost accounting is thorough and specially adapted to prepare for government appointments or for Factory Cost Work. Other courses include Accountancy. Auditing, Practical Accounting, Business Law and Book- keeping.

Prompt, personal attention of R. J. Bennett

R. J. BENNETT. C. P. A.

815 Land Title Bldg. Philadelphia, Pa.

Gregg Normal Training

Makes Teaching

Resultful

The conservation of time and energy are of the greatest importance today. Gregg School furnishes a practical demon- stration of efficiency principles applied to the successful solution of problems recur- ring in the school room. Our graduates say that six weeks at the Gregg Normal is the equal, in results, of three months where less effective methods prevail. The Normal session is of indispensable value to the beginning teacher. To the teacher of experience it gives new ideas, renews enthusiasm, makes teaching easier, more resultful and last but not least in- creases salaries.

The Normal session begins June 30 and closes August 8. Plan now on coming to Chicago for a most delightful and profit- able period of study it will prove to be the best vacation that you can possibly take. Write today for illustrated cata- logue and Normal announcement.

GREGG SCHOOL,

6 N. Michigan Ave.

CHICAGO, ILL.

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NEW BOOKS

The Gregg Publishing Company

New York Chicago San Francisco

American Ideals Selected Patri- otic Readings, by Emma Serl

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A selection of patriotic readings de- signed to teach patriotism and citizen- ship. Adapted to seventh and eighth grades and junior high schools h\<\ pages, cloth. 90 cents. Ready now.

Personality: Studies in Person- al Development, by Harrv Collins Spillman, Specialist in Commercial Education tor the

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A textbook that helps the =tudent dis- cover himself. It develops inherent forces and makes for higher personal efficiency. Contains tests to measure accomplishment and to stabilize acquir- ed principles. 192 pages, cloth, gold stamping, $1.50, Ready March 1, 1919.

Constructive Dictation, l.y Ed- ward Hall Gardner. A. M. (Dartmouth), Associate Pro- fessor of Business Administra- tion, University of Wisconsin. Every teacher of shorthand knows the profound influence of dictation ma- terial on the student's English growth. The book teaches business Knghsli along with the acquirement of shorthand skill. 320 pages, cloth, $1.00. Ready April 1. 1919.

Graded Readings in Gregg Shorthand, by Alice M. Hun- ter. Shorthand notes by Geor- gie Gregg. Reading shorthand is a potent aid in

developing shorthand skill in writing.

now recognized by the most progressive teachers. Miss Hunter's book is no mere collection of "material"— it is an educational force. IliS pag« s. all short- hand, cloth, 75 cents. Ready now.

Walsh's Business Arithmetic, by John H. .Walsh, Associati Su perintendent of Schools, New \ ork City.

Mr. Walsh takes a bone-dry subject

a h

a prosaic subject in e instant interest and enthusiasm. Yet it never loses sight of its objective. Adapted to seventh and eighth prades and junior high schools. 320 pages, il- lustrated, cloth, SI .00. Ready April 1, 1919.

Bartholomew's Bookkeeping Ex- ercises, by W. E. Bartholo- mew, Specialist in Commercial Education of the University of New York. Attractive bookkeeping problems

with a purpose, is the keynote to Mr.

Bartholomew's exercises. They have

passed the acid test with true leaction.

In two parts, elementary and advanced.

9ii pages, cloth, each part, 60 cents.

Ready now.

Applied Business Calculation, by C. E. Birch, author of Les- sons in Rapid Calculation. Drills and tests covering the funda- mental principles of arithmetic. Adapt- ed to classroom work Eliminates un- productive mechanical work and leaves the child's attention free for mental processes. I'M pages, paptr covers, pad form, stiff back. 35 cents. Ready now.

Send for Complete List of Publuatt,

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special

features.

THE F.H. BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- ' keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of •'Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

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Ellis Bookkeeping

JTLLIS INDUSTRIAL BOOKKEEPING is an

exceptionally elastic bookkeeping course. It may be adapted to any condition in any school. With office practise or without.

SECTION ONE

Jobbing, Produce and Provision Business. Short busi- ness college course or first year in high school.

SECTION TWO

General Merchandise Business. Advanced business college course or third semester in high school.

SECTION THREE

Manufacturing set, including elementary, cost and corporation work. Advanced business college course or fourth semester in high school.

For one semester in high school or for short course in night school, use the Elementary Tablet Method.

Modern Banking for your work in banking.

Many other special sets.

ELLIS PUBLISHING COMPANY

BATTLE CREEK. MICHIGAN

Books on Forgery

The works listed below are the best to be had by persons who wish to prepare to give evidence in court on disputed handwriting.

'Forty Centuries of Ink for the Handwriting Expert"

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'Hagan's Disputed Handwriting"

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'Courtney Method of Detecting

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The author today is devoting much of his time to this work.

'Disputed Handwriting"

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Filled with material no handwriting expert can afford to overlook. 301 pages.

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NOW READY, PART I OF

PITMAN'S

Progressive French Grammar

By DR. F. A. HEDGCOCK

Officier de I'instruction publique; Officier d'Academie, and the only English docteur-es-lettres of the University of Paris.

The method adopted in this book is an entirely new one, combining the direct with the indirect. Phonetic type is freely used to give a closely approximate idea of French pronunciation, and the author has taken great care to keep in view the difficulties of the self-taught student.

In the hands of a skillful teacher, it will prove to be a really lively instrument of instruction. And for the student who intends to teach himself it provides so much in the way of lucid explanation and apt illustration, that, beyond asking a Frenchman or a friend with a good French accent to show him how to reproduce correctly the sounds of the phonetic alphabet, he will have a very good chance of becoming a well instructed learner.

CLOTH, 326 PAGES $145. Examination copy to Schools and Teachers $1.00 postpaid

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

Seventh Revised Edition. Adopted by the New York Board of Education

STYLE BOOK of BUSINESS ENGLISH

INCLUDING DUTIES OF A PRIVATE SECRETARY, CARD INDEXING AND RECORD FILING

"I have received a copy of 'Style Book of Business English' and wish to say that it impresses me as being a very valuable publication and one which should be very helpful to the schools in the matter of business correspondence." Ediv. W. Stitt, District Superintendent of Schools, New York City.

"Your 'Style Book of Business English' is the only text that I know of that contains completely and in lesson form all the points on business correspondence needed by stu- dents of stenography, bookkeeping and typewriting." Leo P. Callan, St. John's College, Brooklyn, N. Y.

"I have just completed a review and comparison of a number of books dealing with business correspondence for secondary schools and I find not one of them equal to your 'Style Book of Business English' in respect to the amount of information given and the thorough follow-up devices to test the pupils' mastery of the various topics discussed. Other features, especially your treatment of Letters of Application, are entirely original and very suggestive. It seems to me just the book we need to train competent office assistants." Jos. B. Wadleigh, Teacher of English, Hackensack (N. J.) High School.

CLOTH, GILT 272 PAGES PRICE, $1.00

Teachers' Examination Copy, 70c . . . Mention School

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

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Entered at Columbus, 0., Post Office as 2nd Class Matter

VOLUMI

3 XXIV

COLUMBUS, OHIO, FEBRUARY, 1919

NUMBER VI

C. P. Zaner, Editor

E. W. Bloser, Business Manager

Zaner & Bloser. Publishers and Owners

THE TRUE TEACHER

As commercial teachers, the same as teachers of any other sub- ject, it is well to pause now and then amid a multitude of duties and details to consider what comprises true leaching and what constitutes the true teacher, and to further pause and ask the questions: "Am I a true teacher?" and "Is my teaching true?"

What kind of teaching lasts longest? What sort of teacher lives longest in the affections of the pupil?

As I look backward and recall the teachers who came into my life, they fall into two main groups; one of power and another of influ- ence. A third and minor group can be called weak teachers. They were those who had missed their calling and are to be pitied rather than blamed. They were influenced rather than that they influenced. Not infrequently they were learned and sympathetic; schooled rather than skilled; but they lacked ini- tiative and vitalizing qualities.

But the ones I remember more distinctly are the ones of power, and of influence. The former I al- ternately feared and admired. They were teachers of force, of mag- netism, of ability, of wit, of tireless energy, who forced you to think and to do things through sheer fear, or who ridiculed ignorance so that you got busy because too proud to lag behind the crowd.

But the teachers of influence were the ones I think of more fre- quently and are the ones I bless with a feeling of kindness and love. They were men and women who had sympathy plus and sharpness minus. They requested, listened, smiled a little, suggested, question- ed, maintained an even temper, sympathized. They loved and you loved, and you are the better and the more grateful for it all.

Not so much what but how we teach that counts. Not so much what we know but what we are, that goes farthest and accom- plishes most. Not the most learned but the most interested and sym- pathetic teacher is the one who ac- complishes most in developing ability and character on the part of his pupils, and, in the long run, on the part of himself.

Not that I would disparage thor- oughness in subject and breadth of culture, nor enthusiasm and force- fulness; no, no; but I would place character first, special fitness sec- ond, and professional thoroughness last and least rather than first and foremost.

A commercial teacher, no matter how thorough and practical in his subject, is a failure and rarely stays long in a locality, if he is not a teacher by nature and training, or a man as concerns character.

Real power lies in conviction, and conviction is the outgrowth of character. Men and women of

conviction are the ones who influ- ence mankind and move the world.

As commercial teachers, are we men of character, first; men of con- viction, second; and men of special ability, natural and acquired, third? If so, well and good. If not, where- in do we fail? To the extent that we can diagnose our own case pro- perly can we remedy the deficiency.

Character is a matter of growth, conviction is a matter of intensity, and ability is a matter of applica- tion. There is room in each of us for greater growth, consequently more character; for more concen- tration, consequently stronger con- viction; and for better application, consequently greater ability.

The question resolves itself into this nutshell query: Am I strength- ening my character through right living; intensifying my conviction through right thinking; and in- creasing my ability through right application?

Far be it from me to answer these questions for you (I have my own hands full trying to live up to them), but do we stop frequently enough in the quiet of the evening hour, or the lull of the noonday lunch hour, or the walk home in the evening or the one down town in the morning, to think, to reflect, to resolve to live up to the limits of our desires and our strength?

We live long only in the memory of men and women. We are re- membered only as we have moved men and women. We move only to the extent that we are moved by conviction, and conviction is character expressed in action.

C. P. Zaner.

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what we might term Mr. Zaner's every-day

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Development Practice in Rapid Movement Writing

By T. C. SAWYIER, Columbus, Ohio, R. F. D. No. 8

THE COUNTING AND SPEED ELEMENTS OF PRACTICE

Rhythmical counting stimulates uniformity of action and promotes ease and speed. Much time is wasted by counting and practicing at a rate of speed at which it is impossible to write easily and well. The right rate of speed is as important as the right form of letter. Writing needs to be done easily and quickly, in the same manner that good speech is uttered. The mechanics of movement in writing may be effectively acquired by means of instruc- tional or numerical counting rightly timed and intelligently used. It is better not to count at all than to count too slowly, or beyond the capacity of normal effort. Correct counting, either audible or silent, is an expression of ability to think writing or to write mentally.

In the class room, counting stimulates interest and creates enthusiasm in developmental practice. Counting of the right kind acts as a stimulus to those habitually slow, and serves as a restraint upon the tendency of some to scribble, and thereby aids in regulating extremes in movement.

As a rule, it is best to count for either each down- or each up-stroke. The use of various directional and instructional terms or phrases will be found effective and productive of good results, if the movement is correctly- timed, and a musical rhythm is maintained throughout the count.

In the principal movement drills for upper grades, high and commercial schools, there should be from 180-250 strokes in a minute. Movement drills are to establish a practical or controllable rate of speed. Correct speed is vital to progress in writing. The adult should be able to write freely and plainly on the average from fifteen to twenty-five words a minute.

The counting phase is, therefore, a generative source in promoting muscular relaxation, freedom, ease, light- ness of touch, uniformity in speed, confidence and power in execution.

Development of W. Touch the pen lightly to the paper. Glide the third and fourth fingers freely. Keep the wrist raised and hand from resting on the side.

Exercise 1. Use a quick in-and-out motion in the W exercise. Count: curve-1-2-3-4-5-6 1-2-3-4-5-6-7-8, swing. Keep down strokes of similar slope; turns narrow at the base line; spacing regular and condensed. Pause gently at the finishing movement. Practice many lines of this drill. Watch position carefully.

Exercise 2. Count: loop-l-2-3-4-5-6-7-8-'.i-i0, swing. Keep lower turns narrow and on the base line. Retrace should be made one-half the way downward. Begin the small loop rightward and downward.

Exercise 3. Retrace the elongated oval six times and pause at the top as in small o, then glide easily and freely from one letter to the other. Make a momentary pause at the finish of each W.

Exercise 4. Make each tall, compact w-exercise with a rapid push-and-pull movement. Do not lift the pen. Keep spacing, slant and size uniform. Count: 1-2-3, 1-2-3, etc. One and two for each down stroke and three for finish.

Exercise 5. Connect each W with a graceful compound curve. Keep spacing wider between than in letters. Count: curve-1-2-3 1-2-3 1-2-3 1-2-3.

Exercise 6. Gradually diminish the size of W to a small w in five steps. Count: loop-1-2-3 1-2-3 1-2-3, etc.

Exercises 7 and 8. Alternate W and V, line after line. These styles of letters begin and end identically. They are rapid, practical, consistent, easily learned and executed, and are similar to the small letter in lower turn and finish. Practice the W singly page after page at the rate of from 35 to 40 a minute. Keep both down strokes on similar slant. Graceful movements produce graceful letter-forms. Be graceful.

The signature combinations should be studied carefully and written many times. Practice the name faithfully. R may be joined to E and W.

Development of 1. Exercise 1. Alternate the tall, narrow, retraced oval and the straight line exercise. Aim to develop a light, elastic action of the pen to the paper. Keep slant uniform. Retrace each exercise six times.

Exercise 2 is similar to Drill 1 except both movements are joined.

Exercise 3. Begin with the straight line and gradually evolve the loop. Keep up a lively rate of speed throughout the entire exercise. Think control of down strokes and spacing between impulses.

Exercises 4 and 5. Count from 1-6 for the "push-and-pull" or the oval and one for each of the loops. Pause gently near the base of each 1 to avoid a too rounding turn and a curving back.

Exercises 6 and 7. These drills are good to combine loop and short letter movements. Glide easily and freely from the loop to the lower- and upper-turn principles. Finish gracefully.

Exercises 8 and 9. It is excellent practice to join 1 to u, e or other small letters. Count: 1-e-l-e-l-e or 1-1-2 1-1-2 1-1-2. Criticise your efforts. Keep slant, size and spacing uniform.

Exercise 10. Count at times for each up stroke and then for each down stroke. As a rule, emphasize the pull- ing movement in the count. Slant, size and spacing should be uniform. Practice the words "lull" and "parallel" over and over again, page after page.

The sentence is especially good in content, and in the collection of words embodying loop letters. This sen- tence may be used in connection with practice of b, h and k which follow in the course.

Development of Y. Exercise 1. Retrace both the direct oval and the straight line exercise six times each. Make the oval tall and narrow, and the straight line retrace one-half space below the base line.

Exercise 2 is similar to No. 1, but starts with the initial loop attached to the retraced oval.

Exercise 3 is the reverse loop. Use a free, semi-rolling motion in and out the sleeve. Make loops narrow and closely spaced.

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Exercises 4 and 5. Count: loop-1-2-3-4-5-6— 1-2-3-4-5-Y for Xo. 4. Attend to slant and spacing. Do not pause during the entire movement. For No. 5 count: loop-1-2-3-4-5-6 1-2-3-4-5-6-loop.

Exercise 6. Count: start- Y-l-2-3-4-5-loop. Both down strokes in V should slope the same. Make the loop with an in and out motion of the arm.

Exercise 7. Attach a group of three j-like forms to the Y without pause or lift of pen.

Exercises 8 and 9. Alternate the Y and U across the line, line after line. Practice to form the initial loop correctly, and keep size, slant and spacing regular. Criticise your efforts from time to time. Count: 1-2-3 for the Y made singly. Make at the rate of about 40-45 a minute.

Exercise 10. Join the three Y's with a slight pause at the point indicated by the arrow. Do not lift pen Think clearly. Lead the pen, don't follow it.

The sentence is a good one for review of the U, X , W, and Y. Write a page or more of this for application. \\ atch spacing between words and between letters.

Development of b. First get into position. Position is the first essential. Be sure that the arm rests in a relaxed manner on the muscle near the elbow. Keep wrist and hand slightly raised. Glide little finger freely.

Exercise 1. Use a lively, push-and-pull action. Gradually emerge from the straight line movement into tall, loop forms, finishing as in 1.

Exercises 2 and 3 start with a right curve as in 1. Count six for the straight line exercise and one for each loop. Do not pause in the motion, or lift the pen. Exercise No. 3 ends like b. Pause slightly at the finish. Keep down strokes as nearly straight as possible.

Exercise 4. Count: curve-l-2-3-4-5-6-b, swing. Keep a good position of body, hand, pen and paper. Study and compare your work with the copy.

Exercises 5 and 6. Count 1-6 for the retrace and 1-2 for each b. Watch slant, spacing, height and width. Keep the lower turn narrow and the back of b straight.

Exercise 7. Join 1 and v together. Make lower turns in 1 and b similar. Keep loop full and open. Finish v carefully. Crossing of 1 and top of v should be level or even.

Exercise 8. The b is an 1 and v combination. Curve the up stroke as much as possible, and keep the down stroke straight. Lower turn should be narrow. Finish should be high and not looped. It must not resemble le or li.

Exercise 9. Count: b-finish-l-2-3-4-5-6-7-8-9-b, swing. Practice to keep lower turns narrow and similar in curv- ature.

Exercises 10 and 11. Connect b and o and 1 and b in groups of six letters. Give attention to spacing between letters and to finish of b and o.

Exercise 12. Small b, w, v and o are similar in finish. Study forms carefully; practice intelligently. Be free, rapid and graceful.

In the words: ebb, bubble, bulb, bobbin, bomb, give attention to the slant of loops; to spacing between the letters; to height of loops and size of short letters. Write each word many times a page of each. Begin words freely and end them freely, but carefully.

Development of J. Exercise 1. Alternate the reverse compact oval and the straight line exercise across the page. Make at the rate of 200 strokes a minutes. Keep a healthful, efficient position for all writing.

Exercise 2. Attach the reverse retraced oval to the extended, straight line movement without checking the motion. Study, then practice. Start like J with a forceful upward action.

Exercise 3. Count: curve-l-2-3-4-5-6-7-8-9-10-finish. Use a vigorous, vibrant, yet controllable action. Be free and graceful. Start and end like J.

Exercise 4. Begin J with a strong upward curve, retrace the long back six times and produce the lower loop in finishing. Keep the upper portion larger than the lower loop. Keep your mind on the point of the pen. Count: curve-l-2-3-4-5-6-loop.

Exercise 5. Alternate the J and Y line after line. Start J upward in a vertical left curve and begin the small loop of Y rightward and downward

Exercise 6. Start J with a forceful, vertical, upward curve and end as capital Y. Keep down stroke straight and slanting. Start the movement before touching pen to paper. Count: 1-2-3. Upper portion of J should be larger than lower portion.

Exercises 7 and 8. Join o and u in groups as shown in copy to facilitate extension and continuity of move- ment. Pause slightly at top of each o. It is a little more difficult to connect J and u or e or i, therefore, guard against careless movements.

In the abbreviation "Jan.," J joins readily with a. See that a is closed and that both strokes of n slant the same. Place the period carefully. Keep back of J straight and your's as well. The words June and Justice should be given careful attention as concerns spacing between letters; slant of down strokes; height of small letters and the finishing strokes. Do not lift the pen in writing.

The sentence gives practice in writing J with small letters as found in words. Practice this line carefully and freely. Try each of the combinations separately at first.

Development of h. Exercise 1. The straight line exercise is always good to practice in developing letters with straight line elements. Watch position and movement.

Exercise 2 is excellent to develop freedom and control of the tall loop letters. Begin and end the exercise freely, and aim to keep the back of loops as nearly straight as possible.

Exercise 3. Count: 1-2. Pause definitely on the base line. Curve up stroke considerably and keep back straight. Make about 75-80 loops in a minute.

Exercise 4 is the same as Xo. 3 except each loop is connected without lifting pen. Pause at the base line for each loop.

Exercises 5 and 6 are similar in general structure. Study each and plan an appropriate count for each.

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.1.J W ? . \\ a combination of 1 and n. Start as 1 and end as n. Keep both down strokes on same

slant Watch the upper- and lower-turns in the second part of the letter. If the upper-turn is n ade aneular i? oftentimes resembles k. Count: l. :.' tor each down stroke in the letter. angular it

one fe^aratelv8, 9' " ^ " ^^ excelle,,t practice material alld' therefore, should be written many times, each

Each of the words should be written or practiced individually— a half page or more of each Remember to keep slant, size, spacing regular, and to watch turns, angles, loops", beginnings and endings Remember to

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Contributions in

Business and Social Writing

G. D. GRISET

Evanston, Illinois, Township High School

A Good Handwriting Means a Well Trained Hand, and that is the Key to Efficiency.

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TRIBUTES TO C. P. ZANER

BIOGRAPHICAL

Charles Paxton Zaner was born on a farm in Columbia County near Bloomsburg, Pa., on February 15, 1864. He received a good common school education, which was supple- mented by a course in the Orange- ville, Pa.. Academy. He early showed a fondness for penmanship and in 1882 went to Oberlin, Ohio, to take a course in this branch. From there he went to Audubon, Iowa, to assist a brother who was engaged in business. His love for penmanship, however, was too great to allow him to remain in other work, and from Audubon he went to Delaware, Ohio, to become both teacher and student of p< ship. In 1888 he left Delaware and went to Columbus, Ohio, as an in- structor of penmanship in a business college. Later the school was closed and in the same year he founded the Zanerian College of Penmanship, Co- lumbus. Ohio, in which institution he remained at the head until the time of his death. No one ever possessed a greater love for the art of penman- ship, and being a systematic student and indefatigable worker, he made rapid progress, both as a teacher and as a penman. The books he has pre- pared are being used very widely in the schools of this country.

The work he did as editor of THE BUSINESS EDUCATOR will long be remembered. In conducting the journal his guiding motive was help- fulness, which thought in reality dom- inated his whole life. He was a man of rare skill, ability, versatility, and originality, but his nobleness of char- acter easily stood first. At the time of his death he was fifty-four years of age and was in the zenith of his men- tal and physical powers.

His life went out on Sunday even- ing, December 1st, 191S, seven miles north of Columbus, where his auto- mobile was struck by a train which gave no warning of its approach in the darkness.

A MEMORIAL ALBUM OF TRIBUTES

We regret that it is impossible to publish each tribute in full. We have received many, each one of which is worthy of a page of the Business Educator. The best we can do is to present only brief extracts of some of them. However, it is our intention to have all of the complete tributes bound in book form so that they may be read for many years to come, we hope, by students of the Zanerian College and by any other interested persons.

Since time would not permit us to notify all ..l Mr Zaner's friends of his death, there may-

be others who will wish to pay tribute to his memory. If so. we shall be pleased to receive whatever such persons think best to write. These tributes, with the others already re- 'a ill be placed in the C. P. Zaner Memorial A

-Mi- Zaner has for years been my closest and most helpful friend ; indeed, I esteem him as a 1 rother and I feel his loss as one irre- parable to me. J. F. Fish, Chicago, 111.

I feel that I have lost one of my best friends. Mr. Zaner lived and worked so faith- fully and so well that he inspired us all to higher ideals of service.

E. G. Miller, Pittsburgh, Pa.

I can scarcely

that

.. of Mr. Zaner's latest photographs Taken at his desk by T. C. Sawyier.

You have my sympathy in the loss o able partner, and the profession has suffe i irreparable loss.

A. N. Palmer, New York City, N.

Personally, be was a friend to me, and al- most a father. He was deep thinking, deeply sympathetic and genuinely sincere. His great ambitions, his thoroughness and plain rules of living have inspired everyone who knew him well. He was efficient and systematic, doing more effective work than almost any two people I know.

J. A. Stryker, Kearney, Nebr.

of Mr. Zaner's

In t lie office where I see it every day there hangs a small 10x12 water color painting sent me some years ago at Christmas by my good P. Zaner, whose tragic death has so shocked the commercial teachers of the United States and Canada and lovers of good penman- ship everywhere. It's a restful little painting of a landscape; a running stream, rolling plain, wooded banks, and cloud fleeced sky ; a sketch from nature in the vicinity of Colura acre he liked to ramble in leisure hours sketching in pencil what he sometimes finished in water color, for Zaner was skillful with pencil and brush as he was masterly with the i" n

Zaner was a quiet, modest man, yet he was

always listened to with attention and respect

i anions, gatherings of teachers, and

by students, for he was a man who made no

false motions; his ideas were practical and

1 tnations were clear and simple. 1

i many of the best penmen of America

been his pupils, and they all tell

the same story of faithful, painstaking work

on tli,- part of an able, conscientious teacher.

Such comment makes a rit monument to any

member of a profession which brings little

nd no great store of wealth.

I knew Mr. Zaner as a friend in all kinds

of weather, when the wind bites bitterly from

tin Northeast, as well as when it blows softly

from the Sunny South. Such friends I need

not say are not over-plentiful, and the loss of

this one sinks deep into my heart. He was

a clean, honest, honorable man, and I don't

believe a whiter soul than Zaner's ever dwelt

1 clay.

of the Western prairies sigh a

requiem; rain and snow and dew of the West

drop tears; green grass and flowers he loved

so well, grow thick and bright ; sun and moon

and si.l! > of night, each shed your kindly

light on the grave where our friend, called

upon so suddenly to answer the final roll call,

sleeps his long sleep, well.

Charles T. Cragin, Holyoke, Mass.

II.

seemed as a father to me, a his loss accordingly. R. B. Moore, Louisville, Ky

nd

GONE. BUT NEVER TO BE FORGOTTEN . Mj iicn almost tails me in writing these words about our dear Mr. Zaner. On De- cember sixth when I returned home from work Mrs. Doner said, "I have bad news for you; Mr. Zaner is gone." The news fairly stunned me. I couldn't make myself believe it- But when I read the newspaper account of the terrible accident that caused the un-

timrlv death

belii

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ofession." ^aner gone? Yes, but -■nee will live forever, will be with Zaner as icoln, his great goodnes i more. The

mply had to '"What a and the

works and in- time goes on, has been with ill be felt more

stand for something distinctive in the penmanship profession, and for an influ- ence of inestimable value in the lives of many hundreds of individuals whose good fortune it was to come under Zaner's personal instruc- l I could express adequately in uich dear Zaner did for me, but too heavy, I am so shocked, and ran collect my thought, all I can say that I deeply mourn the loss of our helpful and inspiring friend, Zaner. e will all miss him!

C. E. Doner, Beverly. Mass.

tion. 1 words ho my heart until I

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The news of the passing of my dear friend, Mr. Zaner, comes to me with a shock that I have not had to sustain in the loss of any other friend since mv Mother died. Awaj back in 1890, when I was an obscure country school teacher in Illinois, it was my tor tune to go to Columbus for a summer under Mr. Zaner's personal instruction. Few influences in my life have ultimately worked out more helpfully than his.

,\o more sincere, unselfish, modest, i industrious man ever stood up in the class- room, and, undoubtedly, no penman in the history of our country has directly and per- sonally inspired to successful efforts more individual men and women than it was Mr. Zaner's fortune to help. 1 should be a happy man it I could a my own call

comes I could count among those who would regret my passing even a small fraction of the number of those who will personally grieve over the loss of a dear friend when they learn of Mr. Zaner's death.

E. E. Gaylord, Beverly, Mass.

While you are now laying away that skillful hand, that wonderful brain, and that kind heart, I am sure that C. P. Zaner still lives, and will continue to live on through the years lives in the beautiful specimens of penman- ship he has scattered all over the world; lives in his books, and in the skillful hands of millions of school children, many of whom may never hear his name, but who will write better because he lived and labored ; lives in his sane writings on many topics, and in the thoughts planted through his writings in the minds of thousands of readers; lives in the memorv of thousands of his own student.-, who will be better men and women because they knew him. He was not only a great penman, he was a philosopher, counsellor, author, and, greatest of all, FRIEND.

And surely he will live in that great world the grave; fur in the midst of all the beautiful things there, he would be at home he whose eye has delighted with beauty of line and form and color, and who did so much to create beautiful things in this world. And more beautiful than any of the works of his pen or brush was his own life; just as the most beautiful things he taught his students

:iit

Arthur G. Skeeles, Pittsburgh, Pa

I mourn the loss of a dear cousin, whose memory I shall always cherish. He was four- square with the world and the world is better and richer for his having lived in it. The penmanship profession loses a leader, who by In- wisdom and deeds for a quarter of a cen- tury has done more for the advancement and betterment of the art of writing than any other person in my judgment America has ever known. L. M.' Kelchner, Seattle. Wash.

I cannot express mv sorrow on learning of the untimely death of 'my friend, C. P. Zaner.

Xo man in the work of commercial educa- tion held a firmer grip on the affections of the commercial teachers of the country than C. P. Zaner. His influence was wonderful. His presence was magnetic. He always had a kind word for the younger members of the profession.

I am sure that I express the heartfelt opin- ion of all the members of the National Teach- ers' Federation, when 1 say that Mr. Zaner's influence will be missed in the Federation more than words can ever express.

J wish to express through your publication the sincere sorrow of the National Commer- cial Teachers' Federation.

James C. Reed, Whitewater, Wis., Pres. Nat'l. Com! Teachers' Federation.

Tt was my pleasure to learn to know him

Fairly intimately in the last two or three

years, and to know him so was to esteem him

se qualities which we always associate

with a gentleman. Glen Levin Swiggett,

Specialist in Commercial Education, Bureau of Education, Washington, D. C.

friends

Warier was one of my most intimate whom I have always regarded in the nature of a father, and I am sure there are thousands of other Zanerians who share with me in the same feeling. I am sure we cannot do too much to honor him for what he has done for the profession and for thousands of men and women throughout the United States. O. T. Johnston, New York City, N. Y.

My best friend has come and gone is he o more. Unconsciously he taught me oi :sson : help others not yourself.

Fred Berkman, St. Clair. Ohio.

k'ord of his death brings me to tears. E father, brother, and chum to me. H will be felt around the world.

Frank W. Martin, Boston, Mass.

counted him one of my good friends, and of the leaders in work pertaining to nercial education.

Robert A. Grant, St. Louis, Mo.

W

met but few people whom I e highly as I did Mr. Zaner. A. Baird, San Francisco, Calif.

A man of such high qualities, whose highest purpose and efforts were to make the world better and to enrich the profession to which he devoted his life, deserved a kindlier fate.

I have known Mr. Zaner intimately for twenty -three years. I have ever valued his friendship very highly, and, now that his vir- tues and worth to me and the profession have left a renewed and much deeper impression by his untimely departure, I rejoice in having known him and being privileged to count him among and call him mv true friend.

W. C. Henning, "Cedar Rapids, Iowa.

I regarded him as the best friend I eve had. In fact, he was my ideal.

A. P. Meuo, Pasadena, Calif.

P. ZANER

appeared in 1900

To me, Mr. Zaner was not simplv one to be known as the premier of American pen- men, but a man whose character, kindliness and unselfishness towered above the average and whose life has been an example and in- spiration, for which I shall ever be grateful. A. M. Wonnell, Cincinnati, Ohio.

I feel that I have suffered a personal loss. I was one of his students in the early days of the Zanerian. I could not help but observe the manner in which he met the difficulties which then beset him, because of lack of both capital and experience. He met those diffi- culties bravely, hopefully, patiently ; and the present Zanerian, with its nation-wide fame and prestige is the result a monument to an earnest, friendly, talented man. A good man has passed beyond ; may his eternal rest be as peaceful as those who loved him believe he deserves. Wm. N. Smith, Raleigh, N. C.

In Mr. Zaner's death the cause of good penmanship loses a valient champion, and Columbus, an upright citizen.

F. J. Duffy, Duluth, Minn.

No other member of our Federation woul be missed more than will C. P. Zaner. H could be relied upon to do just the right, fa thing. What a delightful legacy to con- down to his friends. O. L. Trenary,

Sec'y Nat. Teachers' Federation, Oshkosh, Wi

What a fountain of inspiration to us general, to me in particular.

M. A. Albin, Portland, Or

lat a man so full of energy, so completely

ove with educational duties of life, who so good in his home, in society, educa- 11 circles, business circles and so willing orker at all time, should meet such an tnely death, certainly spreads a pall of m over the entire Commercial Fraternity. L. C. McCann, Reading, Pa.

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Words will not express the regret I feel for the loss of Mr. Zaner.

G. A. Rockwood. Poughkeepsie, N. Y.

I know he was admired and loved by all who knew him through his noble career. I feel the loss of him more keenly than I can express in words. I send my profound sym- pathy to the staff of the Business Educator, and to the faculty of the Zanerian College, and mourn with you the loss of a great com- rade and friend.

A. B. Cox, Washington, D. C.

He stood by me in time of need. He has been a constant guide by my side, one whom I could consult from time to time. The pro- fession has lost a valuable member, one who was recognized as a leader and respected as a man among men.

P. H. O'Hara, Brooklyn, N. Y.

I can hardly believe that my beloved friend, C. P. Zaner, is dead. The commercial teach- ing profession has lost one of its leading

Charles P. Zaner's tomb needs inscribed thereon no inspiring and lofty epitaph, for that shall remain written in the lives and hearts of all present and future advocates of the art of penmanship.

W. P. Steinhaeuser, Hightstown. N. J.

We regarded him as one of the highest type of manhood, a true friend, and it is terrible to think that his life was blotted out so sud- denly. Mr. and Mrs. D. L. M. Raker,

Harrisburg, Pa.

After dropping a sprig of evergreen in the open grave of my dear teacher, I returned home feeling keenly the distinct and awful loss of a courageous, kind-hearted friend, one who was a prodigious toiler for the good of Penmanship and Commercial Education.

Starting in the early dawn of December 4th for Columbus, I walked by the tall, gaunt statue of the Immortal Lincoln and my thoughts pictured how, a half century ago, many people had started at early daw n to pay the last tribute to one whose life had been cut off at high-tide. I thought how he was needed for reconstruction days and too how C. P. Zaner will be greatly missed dur- ing the coming days of another a world reconstruction. On this day President Wilson was starting on a Peace Pilgrimage. I silently wished him a safe voyage, and then again thought how much it "would comfort us to have Mr. Zaner to direct, to modify, to en- lighten, to encourage and to commend while we are picking up the threads of Peace again.

It is futile to say what he might have achieved had he lived. And yet as one thinks of his untimely death, it is hard to refrain from dreaming of these impossibilities.

The death of C. P. Zaner takes from his community an upright citizen, from the United State- a forward-looking educator. Thousands who had met him loved him because of his boyish frankness and zeal ; they admired him because of his straightforward purpose ; they heeded him because he spoke with the author- ity of the student and the scholar.

As an all-round penman, author, artist, teacher, supervisor and lecturer he was the brightest star in our profession. He was a thinker and worker. Everything he touched was artistic, poetic and inspiring. Like a strain of enchanting music his touch left a lasting impress, and the silent influence of the many values of life this talented man pos- sessed caused hundreds of young men to strike a truer balance in the ledger of life. But more than all he was the high-minded man and gentleman, loyal to his friends and loved by them, honest, chivalrous and fearless a true American.

W. C. Brownfield. Bowling Green, Ky.

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MENTAL

MEANDERINGS

CARL C. MARSHALL

Battle Creek, Mich.

The Man Who Has Gone

In all ages, poets have sung the terribleness of death, that ever-lurk- ing tragedy that follows man as the very shadow of his soul. Lord Byron calls it,

"That desolating thought that flings Death's shadow o'er the brightest things."

In "Marco Bozzaris," the poem that immortalized the name of Fitz Green Halleck, there is a stanza depicting the especial poignancy of death when it comes tu the triumphant warrior, just as the battle is won and the air is tilled with the shouts of victory. This terrible and for- bidding aspect of death is forced home to us whenever any good and useful man is struck down right at the high noon of his usefulness, and with his hand yet grasping the lever of accomplishment. There is something so illogical in it, something almost to shake our faith in the wise constitution of things. Such a death is that of Charles Pax- ton Zaner. So warm and vivid and recent has been his personality among us, that it is fairly impossible for us to sense the fact that he has passed from this world forever. Even as I write, there is a subconscious feeling that it is all a cruel dream and that I shall wake up to find him with us again. Perhaps I may. Who shall say?

I have known this bright and gen- ial and kindly soul for more than twenty years. Many times have I broken bread in his simple home, and spent precious and winged hours be- fore his open grate fireside, exchang- ing thoughts with him and his charm- ing wife regarding those higher things of life in which we found a common interest. My relation to the Educator during the last ten years, has also brought with it a peculiar intellectual intimacy with its editor. These ex- periences enable me to aver at first hand and in deepest truth, that this rare and beautiful soul was not of the common order of men. It is known and conceded by those competent to judge, that in his chosen specialty, he was easily the greatest of his profes- sion in this generation. But what I want to put down here is, that he was just as distinguished in those general attributes that make for greatness and nobility and lovableness in human character. There was not an impulse in his soul that was petty or insidious or selfish. Never have I known him to utter a bitter or sneering word about any professional adversary or rival. He must have been born under

some far sweet star of kindliness. In this, there was something near to saintliness in him, the spirit of the Christ that shines out of the fifth chapter of Matthew. And yet, this was no soft, non-resistant milksop of a man. He had abiding convictions and could and did contend for the light as he saw it; yet even in con- troversy, he was so brotherly that he never left any adversary with a rank- ling wound. It has been cynically said that a man who has no enemies never amounts to anything. The life of Mr. Zaner shows that this is not so. Among all the thousands who have come in contact with this busy and forceful man during the quarter century of his career, I do not believe there is one who harbors an unkindly thought toward him. There have been a few rare men in this world to whom no man can be an enemy. Charles P. Zaner was one of them.

It is not for me to amplify my en- tirely valueless opinion of Mr. Zaner's position in the profession to which he devoted his life. Worthier hands will render to his memory this service. All that I may do, is to offer my hum- ble tribute to his greatness as a man; and, after all, manhood is greater than any achievement, however glor- ious. The friend we have lost be- lieved this, and there is nothing of truth he would rather have written of him by any friend, than that he fulfilled his mission as a man and as a brother of men.

Are We Done Since America be- With War? came a Nation nearly

a century and a half ago, we have fought out five wars and have just finished a sixth. That is approximately one war for each gen- eration. Each of these wars was en- tered into by our people with enthus- iasm and practical unanimity. It was not our rulers, but the people, that declared all these wars. Furthermore, in every one of them, a principal of human rights was at stake, and every one of them was fought by us to a victorious conclusion. From this re- cord, a plausible deduction might be drawn that every new generation of fighting young men in America de- mands a war, and, per consequentia, that we shall have a war for every generation that is to come. There are those who believe this, and they argue not only from historical analogy, but from the facts of human nature. They say that man has been a fighting ani- mal from the times when he dwelt in caves or swung from limb to limb in the Pliocene forests. He has had to fight for his food, for his mate, and, as the late Kaiser would put it, for his place in the sun. One can get a great picture of how pre-historic man became a fighting animal by reading Jack London's "Before Adam." There is not the slightest doubt that to maintain himself thru the ages, man has had to be a fighting animal or perish. Thus far the Ger- mans are right.

But because man has been and is a fighting animal, does it follow that he must continue to be a fighting animal when the need for fighting no longer exists? The answer to that question depends on something more than his- torical analogy or even present bio- logical fact. The great foundation truth to keep in mind is, that man differs radically from all other ani- mals in the changefulness and steadily upward trend of his immaterial na- ture. Tigers, wolves, hawks, and weasels are fighters and killers also, and there is nothing to show that their natures have been changed in the slightest degree during the thous- ands of years that man has lived with them. Their mental natures are fixed and they will go on being as they are so long as they are on earth. Not so the man animal: he is not at all the creature he was ten thousand, or even one thousand years ago. He has pro- duced saints and philanthropists and poets and philosophers and beautiful souls innumerable, and with few ex- ceptions, the nations, in the mass all over the world, have grown more kindly and just and humane. All along the centuries, we have been journey- ing away from the ape and toward the saint. Of course, there is Germany. Through a perverted leadership, we have seen this people make a tem- porary throw - back to savagery. Things like that happen with nations as with individuals. But against this German reversion to the brute, as shown by acts which, after all, were no worse than what happened in all wars a few centuries ago, we may set the universal horror and execration that this latest German brutality has evoked in all lands of the earth, even to Asia and the Orient islands.

It is therefore not too much to ex- pect that men will rise to the height of abolishing war, by universal and merciful law, just as they have abol- ished murder, thievery, and slavery, things that in early human society were not even condemned. (Read the Book of Kings or the History of Horoditus.)

Of course, man will not cease to be a combative animal, but we shall see his combativeness given a less brutal outlet than that afforded by war. Al- ready we have this in games and ath- letic contests. Other substitutes will be found. There are still many big victories to be won from Nature in the air, the sea and the mountains as well as in the shop and the factory. We may see other militant wars, but they will be wars, like the one we have just passed through, for the sup- pression of tyranny and wrong and for the upbuilding of the world. I think we are at the end of war for war's sake.

Salesmanship When Mr. Va'nderlip Did It launched his Thrift

S t a m p campaign in December, L917, few people believed that the whole issue of two billions of dollars could be sold in the single year

18

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prescribed by the law. That would mean twenty dollars apiece for every man, woman and child in the United States. At this writing, it does not appear that the entire issue will be taken, but just the same, the campaign has been a tremendous success and has been worth to the people hun- dreds of times its cost. For the first time in the history of the American people, they have been given an ob- ject lesson in practical thrift. The school children of Massachusetts bought over four dollars worth of stamps per child, and many states have done even better.

It goes without saying that this re- sult could never have been achieved but for the fact that the teachers took over the job of selling the stamps and urging the children as well as the par- ents to buy. This salesmanship work was also carried on intensively in post offices, banks, stores, etc. Further- more, the buying of the stamps was everywhere urged as a patriotic duty. Had the stamps simply been offered by the Government, as an investment and without the intensive sales cam- paign, probably not one percent of them would have been taken.

It is now announced by the new Secretary of the Treasury, Mr. Glass, that the thrift stamps will continue to be offered for sale during the coming year. But the vital question is, will the vigorous sales campaign continue? So far as the schools are concerned, I doubt if it will. The teachers gave their willing work mainly as a service of patriotism, but with the war ended, it will be harder to invoke this mo- tive. The teachers feel that they have done their share.

As for the Government, it can con- tinue to carry on the thrift campaign only at a loss, unless it can continue to find people who will do the work for nothing, which is not probable.

The truth is, that the inculcation of thrift demands something more than the mere providing of a mechanical means of saving. It is a matter of education and training. If the schools are to help in making our people thrifty, they must have time and facil- ities for teaching thrift methodically, as it has long been taught in several of the countries of Europe. Further- more, thrift means much more than buying thrift stamps or depositing money in a savings bank. It involves the whole question of earning and spending money and the adjustment of one's standard of living to his in- come. It is a problem of personal economics and the putting of business sense and system into the affairs of the money-spender and the wage- earner. The schools can teach very much of this if they go about it right, bu tto get them to do it will take a lot of missionary work among the impractical scholastics who direct the affairs of many of our schools.

Getting It is encouraging to learn Together that one result of the last summer's conferences be- i wcrii representative school men and the heads of the Government Voca- tional Board is the formation of a general organization among private school men. As I understand it, the purpose of this organization is to create a general unity of policy and purpose among the members, but without in any way inteferring with the right of any member to conduct his business as he sees fit. There is to be no attempt to form anything in the way of a close corporation, or any other feature of exclusiveness. The idea is merely to unite reputable school men in a free-for-all organiza- tion that will work efficiently for the common interests of the members and for the general cause of private com- mercial education.

There is no doubt that there has long been a need for such an organi- zation among the private school men. There has been too much of the every - fellow - for - himself - and- the - devil - take - the - hindmost spirit among the commercial school men. Man}' of them do not know the power and benefit of co-operation. If this new association is started right, does not have too much ma- chinery, does not get into the hands of a click of self-seeking small men, and keeps itself to its legitimate field, it will do a lot of good and be a per- manent thing.

I am advised that Mr. E. H. Nor- man, the energetic and brainy foun- der of the Baltimore Business Col- lege, has been chosen as the first president of the new association. If men like Mr. Norman can be drawn to the support of the organization, there will be no doubt as to its suc- cess. Strength to your elbow, Mr. Norman.

THE BUSINESS LETTER (Continued from page 21)

to arouse the reader's desire to see a Silvertown at the Royal Garage. Arousing desire is absolutely essen- tial in sales letters and the selling points of our goods must be empha- sized. Unless you state your selling point definitely, no matter how good the rest of your letter may be, it will not succeed in creating a sale. In the above, the writer should have describ- ed mie of the numerous features of Silvertowns over other tires and might have suggested briefly other points of excellence. For example:

li.ii give complete satisfaction. Good ■ich Silvertown Cords have many ilikil advantages, among them being lie additional speed and power they rive a motor.

"The flexible cords of Silvertowns give a lightness in weight that cannot he found in the stiff and unyielding fabric casing. The motor, therefore,, has less resistance to overcome when a car is Silvertown equipped. Ac- tual tests prove that Silvertowns give 15% more power to a motor.

"Silvertowns cut gasoline bills, ride easier and pile up mileage records that are amazing.

"The Royal Carage now carrie

thes welc

sit fr

and

uld

Overloading the "Clincher"

Writers also make the easy mistake of placing too many facts in the last paragraph of the letter. The "Clinch- er," or last paragraph, should rarely contain more than a mere statement of assurance of satisfaction and a sug- gestion that the reader act at once. Often if the writer will imagine that the customer has already bought, and will picture his satisfaction, it will help him greatly. For example:

"When you have equipped your car with Silvertowns and experienced the joy of easy riding, and' increased speed without the constant fear of blowouts or punctures, only then will you have joined the great army of

Be very careful to choose the right thought and words for your closing paragraph and do not crowd all your sales facts into this paragraph.

This booklet has been given over to the discussion of some of the com- mon mistakes in sales letters. Most of us can, after we get the right start, write a fairly effective sales appeal but our big problem is to start with an argument that appeals to the read- er. The mistakes in sales letter-writ- ing are almost numberless and you will find many of them in the letters that come to your attention daily. Study all the sales letters you can find. Look for mistakes and then let those mistakes guide you in avoiding similar faults in your own letters. In judging sales letters be sure to put yourself in the attitude of the person who is really interested in the goods or services the letter is trying to sell try to imagine that you are really in the market for these goods. Then judge the letter and the mistakes that you notice are the ones you must avoid when writing your letters.

As a final word it might be well to keep in mind the fact that the real value of the sales letter depends not upon the absence of faults, but upon the possession of virtues. A letter that has real selling ideas, that makes the reader feel certain of receiving service, that keys him up to a point where he feels that the opportunity is one he cannot afford to miss a letter with these virtues may succeed in spite of technical defects. On the other hand mistakes in handling will certainly prove a handicap, and may result in its complete failure. The writer should therefore first make sure that he has a vital message to deliver, and second see that no mis- takes interfere with its delivery.

^ ^ie*5tfuj//i€te(a4&u*ffa~ #

BOOKKEEPING VIEWPOINTS

The Sixth of a Series of Articles on the Teaching of Bookkeeping

By W. A. SHEAFFER,

Head of Commercial Deparment, West Division High School,

Milwaukee, Wis., and Practicing Accountant

The Distinction Between Capital and Revenue

I have left for the last article a dis- cussion of probably the most import- ant subject, measured in the effect on the results of the pupil's work, that the teacher of bookkeeping must em- phasize. It is a subject that must be emphasized throughout the bookkeep- ing course. I do not believe that there is anything that will so influ- ence the work of the bookkeeper in actual practice as the impressions gained in school of this distinction be- tween capital and revenue. If he does not learn it in school he will have to learn it in the bitter school of exper- ience after he has made mistakes that have given false impressions to his employers, and that have tended to give him little confidence in himself and in his previous teaching.

Teachers must not think that pupils must be in the advanced bookkeeping course before they can understand the fundamentals of the distinction be- tween what is a capital charge repre- senting something of value added to the account and a revenue charge that simply means the maintaining of the asset. This distinction should first be emphasized in the study of the classi- fication and analysis of accounts. It is such a common thing for teachers to depend upon a definition and upon rules to give the pupils an understand- ing of accounts instead of giving nu- merous examples and illustration to fix the idea in mind. In a previous article reference was made to the use of the six-column statement or work- ing sheet to show the distinction be- tween nominal and real accounts at the end of the fiscal period. This is as important an exhibit to the learner as the balance sheet and the trading and profit and loss statements are to the business man. But how many pupils, and bookkeepers in actual business as well, are satisfied to take the amounts on the books as shown by the trial balance and the various inventories and appraisals and feel certain that the results must be cor- rect because they have classified the accounts correctly and the statements prove. And yet the results may be very far from the truth. Why? Sim- ply because the analysis of the items that have been charged and credited to the various asset accounts have been overlooked, and as a result, the values in the trial balance to start with are incorrect. The question is. "Do the values shown in these asset accounts represent actual additions to the value of the asset, or do they sim- ply represent costs of maintaining the asset?"

In teaching this distinction the teacher of beginning bookkeeping should confine his teaching to those

problems and transactions where there is a clear line of difference be- tween the two kinds of items. There are certain transactions that pupils in the beginning can readily under- stand as being a charge to the asset account. There are others just as clearly marked as being an expense or revenue charge. Then, there are a large number of transactions that are on the dividing line between the two. The study of these transactions should not be undertaken until pupils reach the advanced w'ork.

Begin this study in the beginning work by a study of some kind of equipment with which the class is fa- miliar, such as, a typewriter or an auto truck. Although the study of the typewriter is the easier, the study of the auto truck furnishes a greater variety. Establish the principle that it is necessary to keep all elements that relate to the value of the truck separate from all expenses that are costs of running the truck. This should be done by means of illustra- tions from actual business transac- tions. Place on the board two head- ings, one, "Cost of Truck," the other, "Expenses of Truck." Take up the study at first as a problem in arith- metic W'ithout any reference to the names of the accounts to be kept. Let the first transaction be the purchase of the truck for cash, on account, or part cash and part on account, or part note. Under the heading, "Cost of Truck," enter the original cost and the statement of the purchase. Then study such transactions as, repairs to truck, new tires bought, cost of gaso- line, a speedometer or bumper bought, or a top put on an open truck. Analyze these as belonging to the cost of the truck or the expense of running it. After the nature of these different transactions has been estab- lished, then, the necessity of a separ- ate account to show cost of asset and another for cost of running or main- taining the asset should be shown. Let the name of each account give an indication of the nature of the items in it, as, delivery equipment for the cost of the equipment and delivery expense for the cost of running the truck.

In the more advanced work the idea that depreciation of the delivery equipment is just as much an expense of operating the truck as an expense paid for, such as gasoline or new tires, should be made clear. The only real difference is that this expense of operating, called depreciatioin, is not something paid out from day to day but is an estimate at the end of each month or each fiscal period of the lessening of value of the asset due to its use in operating the business.

Let us consider a little further this question of depreciation as it relates to the distinction between capital and revenue. Let us suppose that as ex- penses are incurred for the delivery equipment they are all charged to the equipment account, depending upon the closing entries at the end of the fiscal period to correct any mistakes or any items that have been charged into it belonging to expenses. Sup- pose then that the bookkeeper decides to charge off 20% of the whole amount of the account on the books as depre- ciation and maintenance charge. The fallacy of this lies in the fact that the depreciation is taken off of an inflated value, and the chances are that the value left on the books will be far in excess of the fair value of the equipment. Let us suppose, on the other hand, that the equipment is ap- praised at the end of each fiscal per- iod and the difference between the value on the books and the appraised value charged to the operating ex- penses of the business. This will show the true condition at the end of the fiscal period, but each month's trial balance will mis-state the condition of the accounts, and then there is al- ways the chance that some one else will have charge of the books at the end of the fiscal period and the neces- sity of an appraisal overlooked. Pu- pils will see from this that the charge of each item to the proper account is of vital importance to show the true condition of the business, and also as a correct basis for figuring deprecia- tion.

lint there are other transactions that should be taken up in the ad- vanced work where the distinction is not as obvious as in the illustrations already studied. Let us suppose that a building is owned and used by a business for manufacturing its pro- duct. It was constructed with a wooden floor. This floor is wearing out and it is decided to replace it with a cement floor. To what should the cost of the new cement floor be charged? The first thing to consider in answering this question is, "What is the value of the floor so far as the asset account is concerned?" Let us suppose that the floor cost originally $1000, and that the building has been depreciated 5% per year for ten years. The carrying value of the floor now as a part of the property account is, therefore, $500. If the old floor has any salvage value, that would deduct that much from the loss sustained in the tearing out of the old floor. The probabilities are that the salvage value would little more than pay for the cost of removing the old floor. For practical purposes we may as- sume that if the new cement floor costs $1500, $1000 of that value is an addition to the value of the building and the other $500 is a loss. The correct thing to do would be to charge the value of the wooden floor still on the books to the building ex- pense, which would be transferred finally to the losses of the business,

(Continued on page 23)

jf ^/u>yJt<J//uJjC<6/{a/<r &

COMMERCIAL LAW

By J. H. ROBINSON

Pulaski Public Schools

Edinburg, Pa.

Introduction

Business enterprises as conducted at the present time are very extensive in their scope and character. Thus the capita] and experien( e lit the individual, and even of the individ- uals of partnerships, collectively speaking, is insufficient to cope with the various and varying and changing conditions. The in- dividual and the partnership agree- ment present too many elements of uncertainty to be satisfactory. Such matters as death, insanity, limited lia- bility and concentration of capital must be provided for. The corpora- tion as it exists and is organized to- day seems to be best fitted to meet the demands of modern business.

The corporation is the most recent form of business organization. There were but six corporations engaged in business in this country at the time of the adoption of the Federal Constitu- tion. Two of these were banking houses, two insurance companies, one a bridge company, and one engaged in the manufacture of iron. There are now over five hundred thousand cor- porations in the United States en- gaged in every conceivable form of business, and representing tremen- dous aggregations of capital.

Definition

A corporation is an organization, the members of which are called stockholders, and are authorized by law to act in certain respects as a single person, under a corporation name. Chief Justice Marshall defined it as "an artificial being, invisible, in- tangible, and existing only in contem- plation of law." and this definition still persists in judicial decisions.

Perpetuity

Unless specifically limited a corpor- ation may exist forever, and this is one of the chief reasons why the cor- poration is such a popular commercial institution at the present time. The original members may die or transfer their interests, and new members tak- ing their places does not affect the continuity of the enterprise. This is a great advantage enjoyed by a cor- poration.

The particular attribute of the cor- poration is the franchise, which may be simply the right to exist as a cor- porate business enterprise, or it may be a privilege, such, for example, as a right of way enjoyed by a railroad or the right of eminent domain and many other rights.

Classes

The great body of corporation is divided into sole, that of one person, and aggregate, the unification of a number of persons. The best illus- tration of a sole corporation is that of a bishop or other church dignitary holding property or rights for a com- munity as a church. There are few of them in America.

Aggregate. The aggregate corpor- ation is divided into public and pri- vate. There is a class falling between these two known as quasi public cor- porations. This class is not distinctly either of the former classes but is in reality part of both classes.

A Public Corporation is one formed for political purposes as to carry on the operations of government. It is an agency created by the state to en- able its districts, towns and cities to administer public or local administra- tive affairs. A public corporation is called a municipal corporation. The state is a corporation of this class.

Private corporations are divided into ecclesiastical and business, al- though while the former is hardly known in America it is very common in England. The latter is an asso- ciation of individuals for the purpose of conducting some business enter- prise for profit. Insurance, mercantile and banking corporations are good examples of private business corpor- ations.

Their powers are limited to those expressly granted by the state, and such other implied and understood powers as are necessary to their op- eration and existence. All other pow- ers are denied.

Quasi-Public Corporation is a pri- vate corporation, but a distinction may be pointed out: since it enjoys a certain public right or franchise to the exclusion of other companies, the law construes its rights and duties more strictly and favorably to the public as against the corporation.

Railroad, street car, and light and water companies are good examples of this class.

Corporation are brought into ex- istence by three ways, namely, by pre- scription,, by charter under general statute and by special statute.

The corporation that claims its rights by Prescription asserts that it has enjoyed corporate privileges for such a length of time that the law considers that the right to exist as a corporation was given or should be given "when a man can show no other title to what he claims than that he. and those under whom he claims have immemorially used and enjoyed

it," he claims by prescription. Such is the case with corporation by pre- scription, but which do not exist in this country.

A Charter is a direct documentary authority issued under general laws enacted by the legislative department of a .-tate to certain persons to exer- cise the rights of a corporation. The right of the corporate body are there- in explained, and all which is not ex- pressly or impliedly granted is with- held, according to the rule of con- struction. The charter is a contract between the state and corporation, and cannot be withdrawn or amended by the state unless a special reserva- tion is included in the law or charter. The state may. however, declare a forfeiture of the charter for violation of law by the corporation.

By Special Statute. Formerly cor- porations were usually created by a special law enacted by the Legisla- ture, but of recent years special incor- porating acts are often forbidden un- der later constitutions in most states. Many corporation, however, exist at the present day which were created in this manner.

A corporation being an artificial person is known by its corporate name. The corporation creates an ex- clusive right to the name, and it can- not he changed by the officers with- out the consent of the authority creat- ing it. Some states specify that a corporation must use a corporate style of name: that is, the name must begin with "The" and end witli "Company."

This, however, is not the law in many states.

Capital Stock. The capital stock of a corporation consists of the amount of share interests issued or to be is- sued to the share holders. It may be paid for in money or other property. The shares are often Fifty or One Hundred dollars face value.

A subscriber is one who signs for one or a number of shares of the capital stock. His interest is a pro- portionate part of the capital stock. Upon the payment of the amount of the subscription the subscriber be- comes a stockholder and is entitled to a stock certificate as evidence of this fact.

(To be continued)

J. B. Mack, the skillful penman and former editor of The National Pen- man published some years ago at Concord. X. H., has severed his con- nection with the Military Vocational School, Moose Jaw, Can., where he went to do his bit in the great strug- gle for right, and has returned to his school, The Western Business Col- lege, Swift Current, Sask. Air. Mack's son. Zaner H. Mack, also a penman and former student of the Zanerian ( ollege, has been in the service over- sea- with the Canadians.

Jtfe>36uJS/l^ £<&UXt/f7- &

2]

The

BUSINESS LETTER

The B. F. Goodrich Rubber Co. Akron, Ohio

By special arrangement with the above we are privileged ro reprint a series <>r Copyrighted booklets the company is pub- lishing for their correspondents. We consider them exceptionally excellent and our readers specially fortunate in having the opportunity ii study these monthly messages to corre- spondents.—[Editor.]

No. 12

SOME SUGGESTIONS FOR COR- RESPONDENTS

The sales letter that is. the letter devoted strictly to sales has proved to lie the wonder of the business world.

In large cities we find great mer- cantile houses doing a million dollars' worth of business every year, whose success has been founded entirely on postage stamps. Others owe a large portion of their success to the cam- paigns they conduct by means of sales letters.

The strength of the sales letter as a medium for selling goods depends upon several factors. First, the ma- terial that it contains must be care- fully chosen. In a conversation be- tween a salesman and his customer, the material can be more or less hap- hazardly selected, because the sales- man can never prepare his talking points so they will dovetail with the questions the customer is likely to ask. But the letter may select from an indefinite amount of material just the points that are best for the given situation. Not only must the mater- ial for a sales letter be carefully chosen, but it also must be carefully arranged so as to lead from a good beginning down through a carefully selected line of arguments, to a tact- ful climax.

Is good sales-letter writing a science? Are there definite principles underlying it which can be stated and put into practice? Or, when a letter fails, does it fail merely because of the whim and caprice of the people to whom it was sent? And, if it suc- I ceeds, does it owe its success merely to the same capricious motives, which cannot be measured? Most authori- ties on sales letter-writing agree that a letter succeeds because it is right. A study of both successful and un- successful letter discloses certain glaring mistakes made by sales letter- writers that can be easily remedied. Certain of these errors have been picked out and are discussed briefly in this booklet.

Getting Off to a Good Start The successful sales letter tries to appreciate the point of view of the reader. This is not always easy, be- cause it requires real imagination as well as self-forgetfulness and not all business writers have these qualities. As a result, a great many sales let- let begin wrong. They fail at the point of contact. In going through the files of our own correspondence,

we find a great many sales letters that talk about the Goodrich Company at the very start in place of talking about the reader and his interests. Here are a few beginnings that show this fault:

"We hav

the business of

manufacturing rubber goods for ly fifty years and have the adv;

.ifactu

■\\\

back of offer this yea

o all Dealers factured pro- ie American

perfectly duct evet put mark, t."

"V\ . wish to call your atter, our special service plan sho l'age 5 of the enclosed folder.

Every one of the above opening sentences contains valuable sales ideas. But they are stated in the wrong language and appear not as sales arguments but as mere an- nouncements, reflecting only the tech- nical knowledge of the Goodrich Company and what we have to offer. Each of the above sentences is pre- sented from the wrong point of view.

The rule that prohibits beginning a sales letter with "We" is a fairly good one to keep in mind. There are times, of course, when a correspondent is justified in talking first about himself or his company, but the occasions are . that it requires exceptional ability to pick them out. In the vast majority of cases it is best to begin talking about the customer and his interests. In place of using the pro- nouns "I" and "We," begin with "You," or words that embody the "You" point of view.

This "Von" attitude cannot be over- done. It is nothing more than getting the point of view of the reader and approaching your proposition from his "side of the fence." Practice to overcome the fault of beginning wrong and you will be surprised at the improvement your letters will show.

Trying to be "Personal"

A very annoying mistake made by some writers is in attempting to de- ceive a customer by pretending that a well matched form letter is one composed and addressed to him per- sonally. Here are two examples:

"Because you have failed to an- swer the several letters sent you lately, I am writing you personally to learn why we cannot close this matter at once."

"When I

intc

Ca

that yc I should ge .ir products."

the

This "fake" personal appeal cuts the effectiveness of sales letters more than any other single mistake. The reader easily realizes that the "per- sonal" letter he is reading is nothing more than a processed form and prob- ably is being read by thousands of others like himself. And then the thought comes to him that the pur- pose of the personal tone is to trick him into believing he is one of a chosen few. A letter of this sort de- ceives no one of experience; hence, never practice using it. Trickery and business do not mix well.

The "Injured" Tone

Another glaring mistake made by main sales writers is their abuse of the following system. They assume a tone of "injury" because certain past sales letters have not brought a reply. A letter that implies that a prospect is under obligation to answer a letter is dangerous. For example:

''Tins is the third letter we have addressed to you relative to the sale of our advertising service and we feel that you owe us the courtesy of a reply."

The writer who tries to make a customer believe that a reply should be made because he has taken the liberty to send two or three of his sales letters is building a barrier around all sales possibilities. Never place anything in your sales letters that will convey the idea that your prospect is under obligation to act, es- pecially when you take the initiative and write him first.

The Disconnected Opening

A common mistake in sales letters is using for the opening sentence, some current event that is interesting in itself, but not in any way related to tlie other part of the letter. Notice the following:

111. Allies are gaining on the whole tront but the kind of gain I want to talk to you about is that which is found in, etc."

"Bang! Went the starter's gun and then the runners shot down the

course. On

now a race,

This is a method that if used cor- rectly can be made very valuable in sales letters. In their present form the above examples are bad because there is no relationship between the idea and the articles to be sold. But you can strengthen the interest in your letters and make your sales ar- guments much stronger if you can weave certain everyday events into your sales arguments. See how this is done in the following letter:

"(Ins is the vear of the 'old boat' as well as the new car.

"More tons are being carried by motor cars than ever before and even the old cars that ordinarily would be junked must be pressed into

"This i. nans tire demand, etc." Lack of Evidence Another serious mistake in many of our sales letters is the failure to give evidence. Bald assertions about quality are not enough to convince a prospect that he should buy. There must be rock bottom evidence com- bined with your sales talk. Take the following:

"You can now bin- automobile tires that will give complete satisfaction. Goodrich Silvertowns have many added advantages that will please you and the Royal Garage of your city will explain all."

In this letter the idea is, of course, to get the reader to visit the Royal Garage, but the bare assertion of quality is not backed up by any evi- dence that Silvertowns are right. Here the writer overlooked a chance i < nittinued on page 18)

22

^ <!ffie&u4/n&M'&&uMfcr $>

ENGLISH

By Mr. D. D. Miller, Cincinnati N. C. T. F., 1917

In working out a successful teach- ing plan in any subject, it is just as important to consider the pupils to be instructed, their present educa- tional attainments in the particular subject in question, their disposition toward the subject, and their power of comprehension, as it is the subject in regard to which knowledge is to be imparted.

If it is found that a plan is success- ful in giving the weakest members of a class of students a thorough knowl- edge of the subject, it may be called a good and successful method.

It is feared that herein lies the weakness of much of our teaching. We are too often satisfied with our efforts when the brightest portion of a class comprehends, whereas, we should remember that bright and cap- able students need very little if any instruction, and if that is all that we are able to give, our teaching power is very limited.

Let us lay our plans for the benefit of the dullest and most unpromising members of our classes. Let us make our teaching simple enough for them, and then we shall be sure that the entire class will be able to follow us intelligently in our educational jour- ney.

Now what are the facts with refer- ence to the students whom we are called upon to instruct in English? For the purpose in hand, we shall mention two outstanding facts as we have found them.

First, the average student entering a business school in a large city is woefully lacking in a knowledge of correct English composition, and sec- ond, the student not only has no taste for the study of his mother tongue, but in many cases brings with him a positive dislike for the subject. It is probably true that the subject of grammar is more generally disliked by pupils (and teachers, too, I fear) than any other in the public school curriculum.

Combine with this the tendency, all too prevalent on the part of young people, of governing their conduct by their likes and dislikes, and it becomes a very important problem of how to offer the English dish so as to make it sufficiently palatable to the young aspirant for business honors to in- duce him to eat it.

It is important, of course, not to obtain a student's opposition in the beginning of the study. On the other hand, we should endeavor to secure his interest in the study in advance of his taking it up. Therefore, we may be pardoned if we practice cam- ouflage by telling him that he will study Business Correspondence, for experience has taught us that the average business college student's in- terest is easily aroused in business letter writing. In this way we sugar- coat the medicine and get it down

for it must be remembered that it is not a question of whether or not to teach English teach it we must. The whole problem is how to do it.

Furthermore, as by far the greater portion of work in English composi- tion that most of our graduates will be called upon to perform will be in the nature of Business Correspond- ence, this then becomes the natural vehicle for imparting a knowledge of English composition to our students.

In beginning the study of business letter composition, it should be borne in mind that no one can write a letter with interest and intelligence upon a subject with which he is not familiar. Therefore, ask your students to write on .subjects of which they have some knowledge, or in regard to which in- formation can readily be obtained. Later on in the study, when heavier subjects must be handled by letter, it is well to give the student the neces- sary foundation for writing by sug- gesting and even by stating the sub- stance of the message which the let- ter is to convey, leaving it for the student to determine the form of expression.

Frequently, the student's efforts will seem very crude, but when such is th.e case, no hint or sign of the teacher's recognition of this must reach the student's mind, but every sincere effort should be duly recog- nized and the student encouraged to write again and again for improve- ment. It must be remembered that proficiency in English composition is to be acquired by most of us only by diligent practice intelligently direct- ed, by writing and rewriting, by eliminating a word here, substituting this word for that, rearranging this sentence, reducing that one to a mere phrase, finally rewriting the letter from the very beginning until it represents the best of which we are capable at the time.

By collecting the best work of the class from day to day and culling from it the most glaring errors, grammatical and otherwise, illustrat- ing these errors before the entire class, without, of course, making any mention of the author of the errors, the teacher can in the most convinc- ing manner lead his students to see and appreciate the great value of the ability to speak and write the English language correctly and effectively.

By this plan the essential principles of grammar may be gradually and in- directly introduced, and by actual practice in the daily work the rules of grammar will come to have a real meaning and value to the student.

For it must be remembered that rules of grammar are important only as they enable one to write more effective English. Our letters must not only be grammatically correct, but they must be forceful and effec- tive as well. They must accomplish the end for which they are written. A letter conveying a piece of infor- mation must give that information in a clear and unmistakable manner and in the fewest possible Words. A let-

ter of application must land the job. A letter offering goods for sale must actually sell the goods. Unless these letters accomplish each its particular purpose they will be worthless as business letters, even though they be grammatically perfect.

It is by working along these lines of least resistance that we have been able to accomplish the best results in business English composition.

A. M. Poole, Churchman Business College, Easton, Penna., recently fav- ored us with 106 subscriptions to the Business Educator. This indicates that the Churchman Business College is evidently keeping up the Penman- ship interest in their classes.

Mrs. Mary Prince Webb, last year with the Quincy, Mass., High School, is now in charge of the commercial work of the Warren, Mass., High : School.

F. H. Metzler, recently one of the commercial teachers in the Dakota Wesleyan Commercial School, at Mitchell, S. D., has recently accepted a position as head of the commercial work of the Fifth District State Nor- j mal School, Maryville, Mo.

Miss Lida Nelson is a new commer- cial teacher in the Rawlins. Wyo., High School.

Oliver B. Lane, of Lakewood, N. J., is a new commercial teacher in the Junior High School, Trenton, N. J.

J. C. Wohlenberg, Carroll, Iowa, is a new commercial teacher in the Da- kota Business College, Fargo, N. D.

Miss Alice G. Carr, recently head of the commercial work in the Warren, , Mass., High School, has recently ac-j cepted a similar position in the Chel-j sea, Mass., High School.

Miss Bertha F. Hayes, for many years a very successful teacher in the Belmont, Mass., High School, is now with one of the Xewark. N. J., High

Schools.

While Mr. C. E. Birch, Lawrence, Kansas, was seated at his desk writ- ing to us on December 12th regarding the death of Mr. Zaner, he received a letter from the captain of his oldesj son, Lieut. Albert E. Birch, informing him of his son's death. Lieut. Birch was killed by a large shell, and death came so suddenly that he never knew it. The captain closed his letter as follows:

"We buried him the next day as best we could with military honors and marked his grave so that there! will be no trouble locating it. It seems unfortunate that he should have been taken away just a few hours before the armistice took ef- fect, but it must afford you some com- fort to know that your son died like a man and a true soldier, with his face towards the enemy, under the mosl trying circumstances I have ever seen a company placed in."

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NEW ENGLAND FEDERATION OF HIGH SCHOOL COMMER- CIAL TEACHERS MEET

The Sixteenth Annual Meeting of the New England High School Com- mercial Teachers was held December 14, 1918, at the School of Business Administration, Boston University, Boston, Mass.

The program was made up of two sections, a morning section and an afternoon session. The former ses- sion was opened with an address of welcome by Professor C. F. Ritten- house, who took the place of Dean Lord, both of Boston University. Mr. Fred G. Nichols, Assistant Direc- tor of Commercial Education of the Federal Board for Vocational Educa- tion, spoke very helpfully upon "The Future of Commercial Education." Following this was a strong paper on "The Problem of Commercial Educa- tion in the Junior High School," by Mr. J. A. Ewart, Assistant Superin- tendent of Schools, Somerville, Mass. The morning session was concluded by "A Tribute to C. P. Zaner," by Mr. E. E. Gaylord, of Beverly. Many in the audience were shocked to hear of the untimely death of Mr. Zaner, and they all felt a great loss to the profession as well as a deep personal loss.

The afternoon session opened witli an energetic talk with blackboard demonstrations, by Mr. S. O. Smith, of the High School of Commerce, Springfield, Mass., on the subject "From Movement Drills to Applied Penmanship." Following this was an address by Dr. Chas. \V. Elliott, President-Emeritus Harvard College. His subject was "The Proper Objects and Subjects of Commercial Educa- tion." As always, President Elliott's address was helpful. Then Miss Ellen A. Regan, of the Gloucester High School, Gloucester, Mass., was intro- duced, and spoke charmingly upon "The Young Teacher in Action." This session closed with a very effective talk by Miss Alice J. Thatcher, School of Business Administration, Boston University, on "Typewriting Troubles of the Beginner."

At the business meeting, Mr. Fred A. Ashley, Everett High School, Ev- erett, Mass., was unanimously chosen as the president of the next year. The other officers and the usual com- mittees were provided for.

The next annual meeting will be held at the State Normal School, Salem, Mass.

This meeting was well attended and enjoyed. Much praise is due Mr. Raymond G. Laird, of Boston, and his officers and committees for the preparation and presentation of such a valuable program.

T. W. Oates, London Collegiate In- stitute, London, Ont., Canada, recent- ly favored us with 172 subscriptions to The Business Educator.

BOOKKEEPING VIEWPOINTS (Continued from page 19)

and then charge the entrie cost of the cement floor to the building account.

This same principle ma}' be stated in a different form as follows: "When an asset wears out or is sold, the carrying value of the asset, less any scrap value received for it, must be taken out of the account before the new asset is charged to it. This can well be illustrated by the sale of a machine and its replacement by a new machine or the trading in of an old machine as a part of the cost of the new. Bookkeepers should insist upon the elimination of the old value and the entering of the entire cost of the new machine so as to show the true condition of the account and so as to have the right basis for the taking of depreciation.

Let us take another illustration that will require still more careful reason- ing and analysis. A business owns a building that has been leased for store purposes. At the expiration of the lease, the character of the neigh- borhood has changed and the build- ing can no longer be leased to ad- vantage to stores. It is decided to remodel the building into apartments. Let us suppose, first, that by so doing the annual rental is not increased but is simply maintained on the former income basis. Clearly the cost of al- tering the building under these con- ditions is an expense of getting the same income as before. No part of this cost should be added to the building account unless the building as an investment has actually increas- ed in value as a result of the altera- tions. It would be best to be con- servative in doing this. The best plan would be to open up an alterations account to which the cost of the al- terations should be charged. This should be written off over a period of five years or so against the income from the property.

An example similar to the above would be a case where in order to economize time and labor or to facili- tate production the machines of a factory are re-arranged at consider- able expense. The cost of this re- arrangement should be charged to some such account as Betterments and written off against profits over a period of years. The use of a term such as this or that of Alterations on the balance sheet clearly describes the asset as a deferred asset and not a real bankable asset.

Now let us go back to the illustra- tion of the alteration of the store building into an apartment and sup- pose that the alterations to the build- ing cause the owner to receive a larger rental permanently than before. Then it would be fair to capitalize part of the cost of the alterations and add them to the cost of the building account. But suppose that several years afterwards a prospective tenant offers to lease one of the apartments for a period of years providing certain alterations are made? Now, clearly

the cost of these alterations should be charged against the income during the time of the lease, for the next tenant may want the property altered in some other way or p,ut into the condition it was before. This should be done without regard to whether the rental value is increased or not.

Illustrations of this kind could be multiplied, but sufficient have been given to show teachers the possibili- ties of the subject. Every teacher that gives the time necessary to analyze transactions of this kind will find himself repaid by the knowledge that he has done more to aid future bookkeepers to correctly state ac- counts as a basis for correct state- ments than anything else he could do. If bookkeepers could but learn this, business men would have a much bet- ter understanding of the condition of their business, and leaks would be eliminated before they had ruined the business. There would be fewer bank- ruptcies due to poor accounts and fewer businesses would be ruined be- cause they could not meet competi- tion.

In closing this series of articles the writer hopes that the readers of this magazine have secured something of value from the articles written, as the author found time between his teach- ing of classes and his practical work as an accountant. He hopes, too, that everj' teacher that has read these ar- ticles may have the pleasure of hear- ing from his former pupils after they go out into business of the good re- sults of his teaching. Nothing can so compensate us for the arduous labor of teaching as the pleasure we feel in the knowledge that our pupils are filling places of responsibility due at least in part to our teaching them correct principles.

G. T. Brice, for a great many years penman for the Spencerian School. Cleveland, is now with the Fisher Business College, Roxbury (Boston), Mass.

D. M. Callaghan is the new commer- cial teacher in the Mesa, Ariz., High School.

Miss Ruth Craine, of Port Huron, Mich., has just been engaged for the commercial department of the Rich- mond, Ind., High School.

Miss Amy Dorsett is teaching in the Attleboro, Mass., High School. For a year or two she has been with the Gardner, Mass., High School.

Mrs. J. P. Peterson, head of the short- hand department of Humboldt Col- lege, Minneapolis, won second prize in the fifth annual world contest con- ducted by the Gregg Publishing Co. The first prize went to England. More than 2,100 persons participated in the contest. Mrs. Peterson has been for many years an enthusiastic teacher and student of artistic short- hand.

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From many years of close friendship and as an associate worker with Prof. Zaner, in the course of Busir.ess Education, I learned his merits as an educator, and his humane qualities as an honorable citizen.

In the death of Prof. Zaner. a noble, gener- ous, and humane soul has returned to our Heavenly Father who gave it in trust for a lime to serve mankind in the expansion of knowledge, and in the development of humane character in all the virtues that adorn human nature.

In his nature, h:t was a leader of high de- gree and commanded the esteem of all his as- sociates; as a teacher of Commercial S ii m he was eminently successful ; as an author of Penmanship, he occupied a high rank, and as one of the editors of The Business Educator, he showed good judgment and achieved marked success. As he marched along the thorny path of life, he followed the command of the Great Teacher who said,

"Do unto others as you would have them do unto you.'*

In all his life's work, he was kind and con- siderate to all who came into his presence. No discordant word ever disturbed the friendly feelings of himself and associate workers.

In the beautiful language of Shakespeare: "His life was gentle; and the elements So mixed in him, that Nature might stand up And say to all the world, 'This was a man !' '

Alas ! how uncertain is human life. Today we live, love and labor in behalf of human activities and the interests of mankind. To- morrow we die, and the great world rolls on regardless of the passing of a soul to God who gave it.

i >ur deceased friend has given his last les- son, paid the debt we all owe to nature, and bequeathed to mankind an example of life's work worthy of our imitation.

"He has gone, and we are going all. Like leaves we wither, and like leaves we fall."

His pure soul has entered that Celestial

Kmpire of spirits where life is eternal and

where God is the Supreme Ruler. Farewell,

dear comrade, till we meet in the spirit world.

George Soule. New Orleans, La.

cannot tell you in words just how muc gretted to learn of the passing of M ■r, whom 1 greatly admired.

Frank H. Arnold. Spokane. Wash.

His death is a misfortune to the entire country There arc so few good teachers of penmanship, especially men like Mr. Zaner, whose talent and love for good writing enabled him to hell) thousands of students throughout the entire country.

J. T. Henderson. Oberlin, Ohio.

He knew more about penmanship and the teaching of it than all the rest of us put together. In his passing, America loses one of its few teachers and pen artists.

S. C. Bedinger, Stillwater. Okla.

He was a positive uplift in the lives of all dio knew him. C. H. Fullerton.

Acting Supt. of Schools. Columbus, Ohio.

If

the

ith

disposition, a better nature, a more critical eye, a steadier hand, a bigger soul, in the pro- fession of penmanship, he is a stranger to our shores. He has been an inspiration to many and a friend to all. Count me as one of the host of his friends who with bowed heads mourn deeply bis untimely death.

C. P.' Eberhart. White Plains. N. Y.

For myself I fee! the loss of one of the best friends 1 bad on earth, and realize that there is less in life's future living for me bj reason of Mr. Zaner's ■!■ a h

H. D. Harris, Vestal, N. Y.

We have lost a truly great man, tin in the profession.

C. E. Chamberlin. San Marcos, Te

Mr. Zaner was universally loved in his pre fession and will be missed by all lovers c penmanship. H. C. Walker, St. Louis, Mo.

It is with the deepest sorrow and griei 1 learn of the horrible death of our friend, yes, our friend. Zaner.

F. T. Weaver. East Liverpool, Ohio.

1 feel as if I had lost a father, and yot >ss must indeed almost overwhelm you.

S. O. Smith, Springfield,. Mass.

pained more than I can express of the death of Mr. Zaner. He \< my warmest personal friends,

j. A. Savage, Omaha, Nebr

greatly missed

/.,

D. D. Miller. Cincinnati, Ohio.

vorld has lost its best all-round pen-

d the profession an able and sklilful

I feel that I have lost a trustworthy

Irwin S. Light, Hartford, Conn.

me my lite. H. A. Roush, Charleston, W. Va.

the penmanship

oss of its most

le, progressive

one of its most

In the death of Mr. Zan

profession has sustained th

capable exponent of ser

g methods, as well t

skillful i raftsmen.

T. Courtney, Pocatello, Idaho

W'b,

n liken he was fast acquiring national l, and left many works that in the days le will keep bis name known as one of irld's best students m his line, and one

greatest of Columbus' first citizens. James W. Nitschke, Columbus, Ohio.

In his passing I have lost my best friend and the world of penmanship has lost one of its most potent figures. Mr. Zaner was di- rectly responsible for my entry into the engrossing profession.

P. W. Costello, Scranton, Pa.

We who knew him well will miss him not only as a wise counsellor, but as a man and good friend. Lucy C. Ferris, Warren, Pa.

He did a great deal of honest, thorough :>rk, and I have always admired him, not ane for his wonderful all-round skill, but r his character and liberality.

W. E. Dennis, Brooklyn, N. Y.

I can scarcely realize that the great C. IV

W. S. Ashby, Bowling Green, Ky.

To say that we are shocked ami sad will give bm :i faint nU a oi what the loss of Mr. Zaner means to us. We loved him. as all who knew him did. We admired 1ms sterling worth and manliness. We listened with pro found interest to bis mastery of his life work. F. C. Weber, Los Angeles, Calif.

I have followed Mr. Zaner's writings for at leas' twenty-five years and he has been a great inspiration to me, as he has been to thousands of others.

C. E. Birch, Lawrence, Kansas.

I regarded Mr. Zaner as lite foremost teaoher of writing of all the world. His in- fluence will remain for generations to come.

W. T. Turman. Terre Haute, Ind.

lb' profession lias lost a faithful ami loyal champion of penmanship a real educator; t omnibus a respected, representative citizen, and the penmanship world one of the greatest pen artists of modern times.

O. C. Dorney, Allentown, Pa.

i lur friendship, extending over a long per- iod of years, recalls no word or act of his to mar its sweetness. His high ideais and well poised life have been an inspiration to us in the past, and his memory will be a precious heritage in coming years. We admired him as the leader of his chosen profession, but we loved him most of all as a man.

J. H. Carothers, B. F. Williams, Mary Champion, Des Moines, Iowa.

I saw Mr. Zaner last at the New England Penmanship Association in Boston last March. We lunched together and I came to see little clearer the sweetness of his character, his gentleness and poise, as well as his stead- last purpose, persistent energy and broad am- bition. F. S. Heath. Concord, N. H.

The penmanship world has virtually lost leader. A. N. Symmes, Mansfield! Ohio.

Words fail to convey my feelings of sorr rid sympathy. J. H. Smith, Atlanta, Ga

We feci keenly the loss that is yours, as well as the loss to the whole penmanship profession, caused by the death of Prof. C. P. Zaner, whom we considered the greatest all-

und penman and artist the world has ever

kno

H. A. Reneau. A. J. Karlen, L. W. Karleri Des Moines, Iowa

He was a prince of men. I said it unde te roof of the living, shall I not repeat i ver the grave of the departed.

j. S. Dickey, Bowling Green, Ky.

His life and ideals will be a constant i nration lo all of us.

S. C. Williams, Rochester, N. Y.

ntleman, .. true friend, and .in nleal teacher.

O. S. Smith, Detroit, Michigan.

fo

The shocking death of my friend, C. P. < mi i. -nil casts a pall of darkness over my flections, whenever I think of him and the stitution with which lie has been connected so many years. I doubt if the death of ny other school man would have touched so ixpressive a cord of sympathy and regret hroughout the land.

H. E. V. Porter. Jamestown, N. Y.

No news could have caused me gnain pail and sorrow than did the announcement o the death of I . I'. Zaner. 1 wlil miss him-

we will miss him— the world will miss him. A. A. Kuhl, Douglas, Ga

Clay D. Slinker, head of the commer- cial work of the Des Moines. Iowa, school system, recently, with the aid of principals, teachers and j'anitors of the city schools, took an inventory of every article of equipment belong- ing in the city's schools. It is the biggest inventory ever planned in the history of Des Moines, and was com- pleted in one day.

Big men are naturally selected to perform big jobs.

Some day they will, no doubt, take inventories of everything of value not only in municipalities. townships] counties and states, but of the nations of the earth; and finally, an inventory of the earth itself. Hut my. who will be the Generalissimo Accountant when they decide to take an inven- tory of the Solar system!

^ <5^&utineM£(&ua&r %

WISE AND

OTHERWISE

Stories from Recent Real Life

By CHARLES T. CRAGIN

Holyoke, Mass.

PEOPLE WORTH KNOWING ABOUT

A Dangerous Man

I always like to look at dangerous len. I should have enjoyed seeing Jesse James, or Billv the Kid. Wild Bill, Dynamite Johnny O'Brien, or any other of the dangerous men of history, and so, one night, in Rochester, N. V., about fifteen years ago, I went over on the West Side to a church, to see a man that a good many newspapers and wealthy people said was one of the most dangerous men in all Amer- ica. This church was a sort of lib- eral affair, I have forgotten the name of it, but the minister was in the habit of getting lecturers and speakers who had something to say to come over there and talk Sunday nights. He had Jews and Gentiles, Socialists, Tem- perance Reformers, Women's Rights orators and various men and women with messages more or less coherent. Some of them were wild eyed cranks, who thought if a man was only strong enough he could lift himself by his boot straps. Others were idealists, who could see a rose tinted world close at hand to take the place of the rather drab colored sphere of exist- ence, in which you and I have to wander through life now. And this week he has as the speaker of the evening, a man from the city of To- ledo, rejoicing in the name of Jones. A rather plebian name that of Jones, not quite so common as Smith, but even less distinguished to the world of art. literature and history.

Well, I went over there to hear this dangerous man, and he didn't look dangerous at all at first sight. He was a large, loose jointed man of powerful physique, with big hands and the rather generous feet of a workman; of sandy complexion, rather florid, with light hair, thickly tinged with gray, blue eyes, and a small gray mustache covering his upper lip. He gave a message that night that has kept him fresh in my memory ever since, though he is dead and buried now for fourteen years.

Samuel Milton Jones was the name of this dangerous man from Toledo, Ohio, where he was better known by the name of Golden Rule Jones, for, on a tin sign stuck up on the front door of his factory, where he made tools for boring oil wells, were these words:

THE RULE THAT GOVERNS THIS FACTORY

"Therefore, Whatsoever Ye would That Men Should Do Unto You, Do Ye Even Unto Them."

That is the golden rule given by the Great Master as His message to humanity, during the three short years He spent on earth before they made Him bear His cross up to Gol- gotha and crucified Him on the bare rock of the place of skulls, while the Roman soldiers cast lots for His rai- ment around the foot of the cross.

Let me add in comment: It is a significant fact that every man since that day who has tried to apply that rule has been crucified by the scribes and Pharisees of today, and the fickle crowd has often forsaken him in his hour of need as did the Jewish crowd Lit ancient Palestine.

The Message of the Man Golden Rule Jones was not a flow- ery orator. The man who most re- sembles him is our present Secretary of War. Newton Baker. Baker is no orator. He doesn't wave our glorious banner nor pull the tail of the Amer- ican eagle till that long suffering bird screams, every time he goes on the platform, but he is an awfully good talker. You know some of the most convincing men in the world are not orators at all. Mr. Parsons, who wrote the commercial law book from which most all of the authors of small school law books borrow their material, hardly ever lost a case be- fore a jury. An old juryman, speak- ing of him, said, "He ain't a smart man, Parsons. He can't begin to talk like some of these young lawyers that make you cry and get you all excited up, but he just gets right down side of you and tells you just how it was and of course you have to do as he says, because his side of the case is always right." That is the way with Baker. That was the way with Gol- den Rule Jones. He told the simplest kind of a story, told how he came over from Wales as a little boy with his parents who settled in a Penn- sylvania town where they worked like fury, for very small pay, lived on the coarsest kind of food with barely enough clothing to cover them, and so the boy grew up with little educa- tion and no refinement except the natural refinement of a born gentle- man. You know some of the finest gentlemen in creation wear overalls and work in coal mines, and clean streets, and carry the hod. But Jones had an overplus of hard, grinding work. He was a sturdy lad, no weak- ling in boyhood any more than in manhood, and by and by he found himself working in the oil country where somebody had discovered that the greenish, ill-smelling fluid which bubbled up out of the earth and that, for a good many years, had been sold by patent medicine fakers as Rock Oil, good for Rheumatism and all Kinds of Pains and Aches, could be refined and used as a burning fluid in place of whale oil. then the only sub- stitute for the tallow candle and the rush-lights of our ancestors. Great burning fluid, that whale oil. I re-

member we had two little round wick whale oil lamps in our house when I was a boy. Mother used to light them up once in a while when we had company, and you had to light a candle to see the lamps, they were so dim. Fortunes were made in this coal oil, and this boy, eighteen or twenty, got good wages and he had a good brain, too, and by and by in the course ot years of life among the oil wells, he invented some machinery for boring oil wells, and as he had his process patented, it wasn't a great while till Samuel M. Jones accumu- lated a good deal of money and mar- ried a wife much more accomplished than he, for she was a fine musician, and a lady of culture, who could see the jewel that lay under the rough exterior of this dangerous man from the oil country. That night, at the West Side Chinch, Jones told us the story of what he had been doing in Toledo, and I could see why so many newspapers and so many manu- facturers and many others of those who believe in supply and demand and efficiency and making a machine out of a human, considered "Golden Rule Jones" a very dangerous man.

But the working men of Toledo didn't think he was a dangerous man, quite the contrary, and when he open- ed up a large recreation ground on a piece of land he had bought adjacent to his shop, put up a speaker's stand, and had Saturday afternoon picnics and Sunday lectures by famous men who had messages to deliver the peo- ple of Toledo flocked there by thous- ands. There were all sorts of men speaking on the platform of "Golden Rule Jones' " factory grounds Sun- days. Some of the most famous men of America and of Europe spoke there and the Republican party, who were in danger of losing their grip on the political machine of Toledo, decided that Jones would be a good man to run for mayor and they nominated him in 1SH7. when he had been only four years in the city, and elected him mayor of Toledo. And then there was music in the air, for of course they expected the mayor of the city would do what the political machine wanted him to do, and this dangerous Jones wasn't that kind of a man at all. not by any manner of means. He had not the least notion of doing any- thing except what agreed with his rule of, "Do to others as you would have others do to you," and it was only a brief period of time before he had a regular hornet's nest about his ears, and was in the midst of the hot- test kind of a fight with his own party. At the end of the year by the most bare faced fraud they cheated him out of the Republican party nomina- tion, and then his real career began.

Thousands of people urged Jones to run for mayor as an independent candidate, and he did it, and I believe the Democrats endorsed him, for they thought perhaps their machine might get some favors. Anyway. Jones got 70% of the entire vote of Toledo, and was elected mayor, for the second time, by an overwhelming majority.

26

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and then he began to do queer things. He didn't recognize the big corpora- tions, the street railway ring got no favors from him, the temperance peo- ple couldn't get him to do what they wanted, he wouldn't interfere with a whole lot of things that church peo- ple wished him to take up, he didn't believe in prohibition though he was absolutely temperate, he didn't believe you could make a man or a woman good by passing laws, and he didn't bother much about laws for the sup- pression of vice, intemperance or gambling, and so the church pitched into him, and the temperance people pitched into him, and yet he made the gamblers and liquor dealers and those who were worse conform to the law more closely than they ever had be- fore, and the "Powers that Prey" didn't like him, because it had been their custom to contribute liberally to the political party in power, and be allowed to do about as they pleased. But the worst thing that Jones did was his conduct with the criminal classes. As mayor of Toledo, during the absence of a police court judge, the mayor had the right to go in there and preside over the police court, and he did it. and every single criminal that was up before him for any minor crime, such as drunken- ness, street walking, gambling, petty larcency, and things of that kind, he discharged and let go with a kindly word of advice to do better. And the church people went crazy, and the law and order elements said he was encouraging vice and crime, and they hustled up to Columbus and got a bill before the legislature which took away the rights of the mayor of To- ledo to preside over the police force, or to have the power of appointment or removal.

A Fight for a Principle

And then Jones showed what kind of fighting man he was. He declared he would not submit to any such rule, he did not believe it was right and he would not stand for it, and he went to Brand Whitlock, who has been our Minister in Belgium through all these frightful Belgium days. Brand Whitlock, then a young man of twenty-five or so, was city solici- tor, and Jones told him, "I am going to resist that act of legislature." Whit- lock said, "You haven't got a chance. That question has been decided by the Supreme Court at Cincinnati." Jones said, "I don't care if it has. It isn't right and I believe that decision of the court will be set aside." Whit- lock did not believe it, but he took the case, and on close investigation decided that he thought the mayor had a chance, and he got him to en- gage one of the ablest lawyers in the state, and together they fought that case and the decision of the court was set aside. And the mayor continued to run the police force, and was re- elected for a third term against a most bitter opposition by a most en- thusiastic support.

The business of Samual M. Jones was profitable. He sold his machin- ery for a good price for it was the

best there was for its purpose, and in matter of wages, he applied the golden rule, he did to others as he would have others do to him, and in- creased the wages of his help with- out solicitation on their part, until it began to be known about Toledo that Golden Rule Jones paid better wages than any other shop in the place, and then this dangerous man, who had al- ready done a thing the other employ- ers didn't like by dividing up his pro- fits with his help, did still more to demoralize the law of supply and de- man which said, hire your help just as cheap as j'ou can get them and work them just as long as they will work. He commenced an eight hour day in the Jones factory. Eight hour days are common enough now, but this took place twenty-five years ago when ten hours was about the short- est day work anywhere. Think of it; here was a man who didn't discharge his help when they got drunk, who employed all kinds of men, some of them just out of jail, some of them the wildest kind of labor agitators, some of them infernally lazy and gen- erally worthless, some of them too old to be very efficient, and besides paying them more wages than any- body else. He worked them less hours. Is it any wonder capital and the conservative newspapers and the preachers eyed him askance and said he was a dangerous man, whose prin- ciples carried out on a large scale would bring about anarchy and make laboring men think they were just as good as any body.

The Final Battle For six years, 1897, 1899, 1901, Golden Rule Jones had been elected Mayor of Toledo. The last contest had been very bitter. The full strength of the church; of the Repub- lican political machine; of the Demo- cratic machine and of the big busi- ness interests had been exercised against him, and his contest for con- trol of the police had made all the old- fashioned law and order people more than ever satisfied that this was a dangerous man. He had no desire to keep any longer the troublesome position of Mayor, for he was thor- oughly disgusted with both the politi- cal parties, and more than that he was tired of being accused of every crime in the calendar by the church and law and order people. The Democrats nominated a strong candidate, the Re- publicans a still stronger candidate, and then seven thousand people signed a petition to Mr. Jones asking him to run again as an independent candidate, and he said, "So many people are disgusted with the old par- ties and wish me to continue, I can not refuse them," and he entered on the strangest political campaign ever fought in that or in any other city. The Union Labor people were against him because he wouldn't make his fac- tory a closed shop. It was open to union men and non-union men. The church people were against him be- cause he wouldn't attempt to close the saloons or gambling houses. The saloons and gambling houses were

against him because he wouldn't take graft and let them run the places re- gardless of law. Both the political parties were against him. In every contest up to this time he had had the support of at least some of the newspapers of Toledo. This time every newspaper in the city refused to publish his letter accepting the nomination of the people as an inde- pendent candidate. Most of them re- fused to publish it even as advertising matter. Every corporation in the city was against him because he gave shorter hours and higher pay than any other establishment.

"But," says Brand Whitlock, our splendid minister to Belgium, a man with a big heart and a big brain, "I had to support him, for I knew he was absolutely sincere, and that he prac- ticed what he preached, and did to others as he would have them do to him." There were no automobiles to speak of in 1903, and Jones and Whitlock went about the city behind an old white mare, which shed hair all over them, and spoke in all kinds of places. Whitlock tells how Jones spoke at one meeting. He says he came running like a boy up the stair- way to the dim little hall in the Pol- ish quarter, where the crowd had gathered. The men set up a shout when they saw him, and he leaped on the stage without waiting to be in- troduced, he leaned over the platform in front of the crowd and said, "What is the Polish word for liberty?" The mob of Poles huddled about a stove in the middle of the hall, roughly dressed, smoking fiercely at their black pipes shouting in reply. "Wol- nosc!" Jones paused, and listening cocked his head, wrinkled his brow, and said, "What was that? Say it again." "Wolnosc!!" again they, shouted. "Say it again, once more," and again "Wolnosc!!!" came thun- dering till it almost raised the roof. "Well," said Golden Rule Jones, "I can't pronounce it, but it sounds good, and that is what we are after in this campaign. LIBERTY-WOLNOSC." The Poles voted for Golden Rule Jones to a man, and he was elected for the fourth time in spite of all the tremendous opposition.

Jones believed tremendously in the good there was in all kinds of people. Whitlock tells about going home one night with him from the Mayor's of- fice. A negro tramp held him up and begged him for the price of a night's lodging. It was a stormy night and he was talking with Whitlock. Jones reached into his pocket and found only a $5 bill there. He pulled it out and handed it to the negro. "I haven't got any change, so get this changed," he said. The darky's eyes bulged out as he vanished around the corner in the direction of an open rum shop while the Mayor and Whitlock re- mained talking on the corner. In a few minutes the darky came back, much to Whitlock's surprise, with a handful of silver change. He had not been able to get bills. Jones tumbled the money into his pocket without counting it. "Aain't you going to

^/i^&u&'neM'iSdtUa&r' $fr

count it?" said the colored man. "Did you count it?" said Jones. "Yes, sir." "Well, then, there is no need for me to count it." The negro stared at him in surprise. "Did 3rou take out what you wanted?" said the Mayor. "Xo, "sir, I didn't take any." The Mayor gave him a half dollar for his night's lodging and the two moved on.

Jones impressed me profoundly as a lover of mankind, as I heard him speak in Rochester two or three months before his death, for he didn't live long after his fourth election as Mayor of Toledo. There isn't any monument to "Golden Rule Jones," I believe, in the city by the lakes. I don't know that any monument is needed for that kind of man. Monu- ments are mostly lying things any- way. They always give the person planted under them credit for all he deserves, and generally a good deal more. Sometimes they say, "We shall meet again." when it is well known that the sleeper is in a place where nobody would want to go to meet him if he got what was coming to him. This man preached a doctrine that is far more popular now than it was in 1903, and that is going to be a good deal more popular yet when the great question of labor and capital and commerce and education are settled after this terrible cyclone of war dies away and peace once more rules over the distracted world. Possibly Gol- den Rule Jones was a dangerous man. He certainly stirred up a lot of oppo- sition, but to me he was strangely at- tractive as I heard him speak fifteen years ago. And now fifteen years later

A. Lupfer's appropriate tribute in script to his departed co-worker, by whose worked with pen and student for more than a decade.

of a sudden in the midst of the world's tumult, there comes a great silence, and the "Prince of Peace once more his reign upon the earth begins." Re- member this Prince of Peace was con- sidered a dangerous man in His time, almost two thousand years ago, be- cause He taught the same doctrine of Golden Rule Jones, Mayor of Toledo. The roar of cannon, the rattle of ma- chine guns, the crack of rifles has died away. The smoke of battle is being dispelled by the free winds of heaven, from the blood soaked fields of Bel- gium, France, and Italy. But the war is by no means over, for great ques- tions are waiting for solution, and it will require the steadfast application of "Do to others as you would have others do unto you" to bring about a peaceful settlement of these questions. The young men and the young wo- men who may read this article, many thousands of them now in the Com- mercial schools of the United States and Canada, will have much to do with the settlement of these ques- tions. Questions that, if rightly set- tled, will insure the prosperity of this country and of the world, and give

Engraved from a water color painting by C. P. Zaner. He found painting these pictures, and happiness in presenting them to his friends.

you young people a magnificent field for effort. Wrongly settled, and we may get a taste of what distracted Russia is suffering today.

If every employer of labor will make the Golden Rule his guide of action, as did this dead and gone Mayor of Toledo, there will be no trouble on that side of the question, for instead of trying to make a ma- chine out of a human being, he will regard him as a brother in God's great family, of which we are all children, and if every man and every woman who works for a living who depends for existence upon the brains of employers, will remember that the Golden Rule applies to the worker as much as to the employer, then labor and capital, employer and employe will work side by side for the Nation and for the great human family.

It is needless to sing his praises to you who knew him so intimately, to speak of the great success he made of his chosen profes- sion, or to mention the sincere and lasting friendships he formed wherever he went.

C. C. Lister, Brooklyn, N. Y.

Mr. Zaner was always so helpful at every opportunity and in so many ways showed him- self such a friend that his passing away comes to us as a distinct professional loss.

P. A. Fullen, Geo. F. Sawyer,

Glendale, Calif.

Business education and the teaching fession are deeply indebted to Mr. Zaner. loss will be feit throughout the entire Ui States. When one reflects on the great i he accomplished, it seems impossible for man to have done so much. It certainly be said of him with all sincerity that he the world richer than he found it.

R. J. Maclean, Detroit, Michiga

pro- His lited

profession this is indeed a sad los S. M. Blue, Portland, Oregon.

He was a friend to all who knew him and ideal to those who understood him. My : has been made richer through his friend- p. R. B. Stewart, Madison, Wis.

pe

was America's finest and greatest C. M. Lesher, Carbondale, Pa.

.h

am very sure that many men and women, 11 parts of our countryt feel with me that influence of the big, kindly, tolerant man learned to know at "The Zanerian," has teen a great force for good in our lives. We narveled at and admired his skill, but more han that we loved and respected 'the man.

Vera A. Albin, Portland, Ore.

We all regret that Mr. Zaner was called from this earthly life long before the educa- tional profession could afford to lose him. Vet he has left with us accomplishments that will live forever.

C. N. Harer, Wilmington, Del.

I feel that I have lost a friend, one of the rare kind who was too big for the petty things of life, and I know the profession has lost one of its greatest leaders in the nation.

F. A. Keefover, Berryton, Kans.

28

<S0fe&u4//teA&(&dtumfcr% <fe

The teachers and pupils join with us in grief over the loss of so great a friend and benefactor. Mildred Moffett, Middletown, O.

lost the best, most powerful fr

ver had in the educational spheri

R. L. Reed, Barberton, Ohi

Mr. Zaner surely endeared himself in the hearts of all his students, and I am confident that there will be many hearts as sad and heavy as mine today.

Laura Jane Breckenridge, Lafayette, Ind.

His death is a tragedy that will be a grief and inestimable loss to hundreds of teachers throughout the country. Personally, I shall miss him very much.

J. L. Holtsclaw, Detroit, Mich.

Mr. Zaner «

as a man of great strengi.li of

haracter, and

his ability as a penman and

the highest order. He will

'o down in per

manship history as one of the

Neatest penme

a of his day. His death is a

istinct loss to

the profession.

H. P.

Behrensmeyer, Quincy, 111.

The many hundreds who have been helped by his skill and influenced for good by his genial personality and supreme helpful char- acter will feel that they have lost a personal friend. Lee F. Correll", Pittsburgh, N. Y.

I have enjoyed

itli Mr

Self was forgotten in his willingness to do good. J- H. Bachtenkircher,

Lafayette, Indiana.

It

A. B. ZuTavern, Portland, Ore.

umiig

acquaint number of years, and have been ulated and greatly helped many times by ii nspiring instruction and counsel. I

J. W. Jones, McKeesport, Pa. Z

lamentable loss to th

skillful and ambitiot

lade a name for himself which will be

ihed with honor and respect in time to

owe a great deal of my success to

aner. E. L. Brown, Rockland, M;

Written by Mr. Zaner with no thought of it being engraved. He delighted in specimens of his writing.

raging others by handing them

ROUNDHAND OR ENGROSSERS' SCRIPT

By E. A. Lupfer, Zanerian College of Penmanship, Columbus, Ohio

LESSON No. 13

Much of the engrossing today is done in Old English lettering and Roundhand. The accompanying illustration is a good example of this class of work, and represents an actual resolution.

In preparing pen work the first thing to consider is arrangement. Unless your headings, etc.. are properly cen- tered, the work will not look pleasing to the public no matter how exact the w-ork may be otherwise. It takes careful planning and judgment. The safe way is to indicate the spacing first with a pencil.

Be careful with the shading and ruling. If they are carefully done they improve the design as a whole, and if not done carefully they detract. Retouch the lettering, and in the shading be sure to get the shades the same shape as the letters.

Try to secure orders for resolutions and prepare them similarly to the one in ihis lesson.

Columbus. (Ohio

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<!!M^^utfn^£M[Kafir' $

Mr. and Mrs. George F. Steube an- nounce the marriage of their daughter Flossie Fay to Mr. Lawrence F. Mc- Donough on Thursday, the :26th of Dec, 1918, at York. Nebraska.

Wanted - Engrosser

For permanent position. All-round man with ex- perience preferred, or young man with ability, capabable of developing. Apply with samples, giving experience, age, salary expected.

ROUNDS-TRUMAN CO.,

64 West Randolph St. CHICAGO. ILL.

ACT QUICKLY! DON'T WAIT!

TX^ you are interested in fine penmanship you *-*■ must try to see my written cards. A select- ed specimen for your scrap book FREE. Send me 25 cents RIGHT NOW in order to be sure of your grasping this opportunity.

M. OTERO COLMENEBO.

Box 486 SAN JUAN. PORTO RICO

"Pf-jf C olfi Splendid small business -1 "■*- vjCUC col]ege in ljve southern city. Paying a profit of over two hund- red dollars per month. Reason for sell- ing, physical condition forbids continu- ance in work. Address

MONEY MAKER, care Business Educator, Columbus, Ohio

Adjustable Ink Fountain

IF YOU do any kind of broad pen lettering you need this fountain. It is easily attached to any kind of pen. A whole page of business writing may be produced with one dip of the pen. At- tached to the oblique holder it gives wonderful results. Price 20 cents, or 3 for 50 cents. Agents wanted. Circulars free.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y.

IF IT IS ENGROSSING £»-£«=!

int. I can take care of you. Write for samples d prices. G. H. ZIMPFER, 471 Gates St., tlumbus, Ohio.

WANTED-

TEACHERS MANAGERS

le teachers— Bookkeeping and Pit-

inic Shorthand combination. Also, business

liege managers who are "Hustlers," possess

hip ability, and who would not be

tisfied with a net income of less than $3,000

$6,000 a year. Address, JNO. F. DRAUGHON, Nashville, Tenn.

WANTED

COMMERCIAL TEACHERS

ind Women all branches— for public private schools. Best salaries. Contracts ting.

National Teachers' Agency, Philadelphia, Pa.

ENGROSSING AND CARD WRITING

are my specialties. Were you satisfied with your last year'f diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25 cents.

MIMIIIlUiaill.BJ.iyiiilUI«IIUlU.lit«iJ.illMl.lUJlUIIUJBaBIIWIHW

<52^&uJS/teJy&&Ma&?~ &

l|j^(iili tqcnls uianlcd in cuoru citt|

«i | %^^anMoiun in thcllnitcd States

~J£,A/-;;g C to sell the most beautiful

Hi? 13.000.000 IN THE LAST DRAFT

■crq dome uiith a scri'icc flaa in its urindctu a prospectus buyer ,

Silum -WJFWi cMGostelto,

#ddHI^0^LT5cranton5Ai

For LARGER SALARIES In the WEST write

HAZARDTEACHERS'AGENCY

27th Year. $1 registers in three offices.

MINNEAPOLIS. MINN.

Globe Bldg.

Old Nat'l Bank Bldg

211 15th Street

The Pratt Teachers' Agency

TO Fifth Avenue. NEW YORK Recommends college and normal graduates, specialists, and other teachers to colleges and schools.

The agency receives many calls for commer- cial teachers from public and private schools and business colleges.

WM. O. PRATT. MANAGER

w

OMEN

WANTED IN BANKS

ail. Send for free book. Banker," by Edgar G.

SALARIES

'TEACHERS now get anything they ask. -*- Unprecedented demand in the Northwest. Register now!

North Star Teachers' Agency,

O. J. HANSON. Mgr. FARGO. N. DAK.

Help Bring the Boys Home With W. S. S.

Byrne Practical Touch Typewriting

Fourteen years' test in some of America's largest schools. Contains new features making possible more accuracy and speed. By the use of a Key Board Practice Chart less type- writer equipment is required. The text is positively a time saver and result getter. Examination copy post paid thirty cents.

Byrne Practical Dictation Book. Twenty-five thousand in use. Examination copv thirty-five cents.

The Byrne Simplified Shorthand. Over thirty thousand in use. Examination copy, post paid, fifty

Byrne Combination Shorthand. Written on any typewriter or with pencil. Examination copy, fifty

BYRNE PUBLISHING COMPANY

57 East Jackson Blvd., Chicago, in.

NORTHWESTERN TEACHERS' AGENCY

LARGEST AND LEADING AGENCY IN THE WEST year emergency vacancies and for 1919-1920. immediately for Free Circular.

BOISE, IDAHO

Teachers' Agency

25 E. Jackson Blvd., CHICAGO

34th Year. Our Booklet contains interesting chapters on Peace salaries, Pros- pects, especially for teachers of Bookkeeping, Shorthand, Writing, etc. Sent FREE. New York, 437 Fifth Ave. Denver, Symes Building Spakane, Peyton Building

ALBERT

The Demand for Commercial Teachers

is urgent and continuous. Commence your training for these fine positions at once. Normal and college grad- uates are preferred. The salaries are attractive, the conditions most congenial and the prospects excellent. Write to us for the facts. ROCHESTER BUSINESS INSTITUTE, Rochester, N. Y.

POSITIONS for TEACHERS and BUSINESS COLLEGES (or Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars— no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

June and September Opportunities Numerous

State normals, high schools and business colleges are demanding teachers of every caliber. Fine opportunities which must be filled now— some in June and others as far in advance as Sep- tember—are filling our files. We need teachers who can handle commercial subjects enthusiastically. Salaries range from $900 to $2,500.

"Let's get in touch!"

CONTINENTAL

BOWLING GREEN

TEACHERS'

(INC.)

AGENCY

KENTUCKY

Playing Santa Claus

A MONG the Christmas presents we were permitted to help distribute ■**■ were these good positions: Oliver B. Lane. Junior Hisrh School, Tren- ton. N. J.. $1200; F. H. Metzler. State Normal School. Marvville, Mo.. $1 800- Ruth Craine. Richmond. Ind., High School. $112 a month; and only sudden serious illness prevented another of our men from accepting an offer of $1800. These straws show the direction of the professional breezes. May we not serve you, too?

The NATIONAL COMMERCIAL TEACHERS* AGENCY

E. E. GAYL0R0. Manager

(A Specially by a Specialist)

Prospect Hill, Beverly, Mass.

np Keep a record of your training and experience on file

1 GcLCnCrS witn the "Bureau for Specialists". This month our ad- m. vuviivi «j vertisements appear in thirty-eight educational maga- zines. We are sweeping the country for good vacancies, and may have the opportunity of a lifetime for you Now is the time to register for September positions. Write for details.

THE SPECIALISTS' EDUCATIONAL BUREAU

ROBERT A. GRANT. Pres. 516-18 Nicholas Bldg., ST. LOUT8, HO.

msEEmMmm

.will than* you for mentioning The Business Educate

j^ f^fe&ud/fuM&au&i&r %

Earl X. Aikin, of Columbus, Ohio, one of the best commercial and camera artists in the country, died December 5th of influenza, at the age of 34 years. He attended the Zanerian Col- lege in 1902, and in 1908 influenced his brother, I\T. J. Aikin, who is now su- pervisor of writing in the public schools of St. Louis, to also attend.

He contributed comic drawings to Life. Judge, and other papers, while his flower studies and landscapes re- vealed that he was a close student of nature. In 1912 he won the prize in a contest for the best poster to be used in advertising the Columbus Centenial. His work on cover pages was especially fine.

Mr. Aikin was a member of the League of Columbus Artists and the Pen and Pencil Chili.

The Spencer Pedagogy of Rythmical Penmanship

A NORMAL COURSE BY LOUISA MARIA SPENCER

A Scientific Course in Rhythmical Penmanship and Spelling through Mental and Physical Development. Successfully used in public and private schools.

Adapted to all systems of muscular penmanship. Outlined for students of all ages. Used in all grades from Kindergarten through High School. Special features of the Spencer Pedagogy : Spencer Rhythmical Penmanship Pedagogy Penmanship and Spelling Correlated,

Student's Edition. Script Word Building Cards.

Address: SUPERVISORS' AND TEACHERS' SCHOOL OF RYTHMICAL PENMANSHIP,

204-205-218 Blanchard Hall. Los Angeles, Cal.

Script Word Building Demonstrator. Rhythmical Posture Drills and

Letter-Stroke Songs. Trains for Superrisorships. Correspondence Courses.

Professional Engraver for Professional and Amateur Penmen

Only one doing this work in U. S. Your sig- nature lOO^ perfect HAND-ENGRAVED-

No process. Endorsed by Palmer, Bartow. Behrensmeyer, Courtney, Zaner & Bloser, Meub, Faretra and others. Write Today for my circular "De Luxe"— a postal will bring it. Mr. A. N. Palmer says: "Every penman in this country should know of your work and what itwilldo for him." REMEMBER: No process can do what I do. The circular is of special interest to every PENMAN.

Address: M. MONTAGUE, 4227 Ellis Ave., Chicago, III.

Script by C. P. Za

ords are very appropriate at this time

3te&utin<M&6uxt&r &

new penmanship star burst on the wor eclipsed his predecessors. It was C. . er. He has crossed the bourne whem raveler returns, but his name will go dow li story as one of the greatest all-rout nen that ever lived.

A. H. Ross, New York City, N. Y.

From the time of mv own father's death, e seemed like my Daddv.

Nina P." Hudson, Hartford, C=nn.

'e will always recall 1 ting and rejoice that

ile and he

■•Tli,

permittt . Musrush, Lakewood, Ohio. \ the

out

ind

ild,

hose to Singing a song almost divine And with a tear in every line." Friend Zaner's voice is forever stilled ! That voice of love, of tenderness and feeling. An influence in life is missing,— an influence for happiness, for nobility and service.

As I look back over our dear brother's life, I am impressed by the thought that it anyone in our profession a profession notable for lofty ideals— had always lived each hour and each day ready for the final summons, thai person was Charles Paxton Zaner.

"»jod's finger tuoched him and he slept." As I review briefly his long career as teach- er, author and leader, I am led to believe that there was a sub-conscious influence in his beautiful and helpful life which he realized, but never confided, and that he might well have said—

"I hear a voice you cannot hear Which says I must not stay ; I see a hand you cannot see Which beckons me awa> "

the

As long as the human eye appreciates beautiful in art, or the mind admires the alted in character, or the hear reacts to th sympathetic word or deed, so long will th memory of this noble man live. By his pupils numbered by the thousand, he has ever bee: idolized almost deified ; to the profession h has been an inspiration, and to his family business associates a loving brother, a \ counselor and thoughtful comforter.

"There is nothing terrible in death,

'Tis but to cast our robes away

And sleep at night, without a breath,

To break repost at dawn of day."

Horace G. Healey, New York City, N.

nd

B

E A BANKER

tunities for both men and women. S for free book, "How to Become aB Edgar G. Alcorn, President. i School off Banking, 29 McLene BJdg. .

YOUR SIGNATURE ON A RUBBER STAMP

A Bargain Offer: Send me your "sip" and 31.25 and no matter how you write, plain or fancy, you will receive an exact (.'opv on a stamp, handsomely mount ed with cushion and handle. This is a wonderful offer. Dealers charge double the amount I ask. Stamp pad, 25c extra. Furnished in colors, black, red. blue and purple.

A. P. MEUB, 2040 Garfield Ave. PASADENA, GAL.

V.

v1

"h

scntmients of u\anluut> has scrt»cl> as the basic motive mt»ev eloping the art of

(the same forces thataaocarcmV J cut to architecture, form to sculp- ture, ai\i> color to jiamtina,. jjarc beauty to th,c art of penmanship, L \ u>t)ict),m elaborate form, we call *~

(5racc,'oaivitiucss, symmetry, * strcnart), beauty, contrast. \ 3 color, iiaJitauosfyaoc, v > > ornament, etc., are tljc essentials. ) '!j

Engrossing by C. P. Za

CAN YOU WRITE CARDS?

Card Writers are "cleaning up" selling Our Flag Cards. Send (c for samples of Card Writers Supplies. We will write your name on one dozen Flag Cards for 25c. AGENTS WANTED. Address all orders to McBEE & BASHOR. 3 Hawthorne Ave., West View Borough, Pittsburgh. Pa.

a

Write for free sample lesson

SHARWELL SHORTHAND SCHOOL. 15 John St., Nutley, N J.

rfor

This is exemplified every year in the case of those who have "the professional spirit," and year by year improve their standing and raise their standards by attending training schools and thus raising their earning- power and securing more desirable and congenial positions as commercial teachers. Get the literature of a school that receives six times as many calls for teachers as it can supply. It is the only National Official Training School for Commercial Teachers.

BOWLING GREEN BUSINESS UNIVERSITY, Inc., Bowling Green, Ky.

■IMIlMJ.l.UJ.UUJjmj.l!iJlllU.ll!MWfl^^

34 *f <^&u4/n*M&foaifa &

BROAD-PEN LETTERING, by E. A. Lupfer, with Zanerian

LESSON No. 7

Engrossers use the Old English more than any other alphabet. It is necessary, therefore, that you become skillful in executing it. One of the best ways of getting a correct mental picture is to carefully pencil the letters large enough to see the details clearly. We have, therefore, presented a carefully penciled alphabet for this les- son. Take a sheet of good tough cardboard about llJ^xlTJX in. and put it on a drawing board; then with a sharp, hard pencil and T square rule head and base lines 1 inch apart for the small letters and iyi inch apart for the capi- tals. Outline the letters very carefully erasing and repenciling until you get the shapes of the letters just right. Watch the spacing between and in letters. It should appear the same. Rely on the eyes mainly to get uniform widths of strokes, etc., for you need eye training. To make sure that your letters are vertical use a triangle and T square. See that all the end strokes are on the same slant, the same as when made with a broad pen. It takes a lot of study to produce a good alphabet, but it is not particular whether you make this a nice alphabet or not so long as you increase your ideals and skill. After you have the entire alphabet correctly made in pencil, proceed to ink it in with a coarse or worn 303 or similar pen, using a T square and triangle. The success of this alphabet depends upon getting the letters shaped correctly and arranged and spaced well. It is also important to give it a smooth, careful finish by retouching and making corrections where necessary.

Study carefully the tinting of the heading and letters on the last line. They are presented to suggest a few of the many ways of treating or finishing letters. Uniformity of tinting is desired rather than fineness of lines. Unless the tinting and shading are carefully done you will spoil the entire alphabet.

nhrttfijltiiklmnopqitstumtp

^mmj<$$3m

ia5456T890

One of the noblest fellows, as everybod agreed, that ever lived.

Daniel W. Hoff, Meadville, Pa.

ryone who knew him, an :ill of 'i- h ho are interest* incss education and the commercial people in th<

was liked by will be missed in penmanship, neral uplift of

A. B. Curtis, Chippewa Falls, Wis

I am unable to frame a sentence that would adequately express my sorrow, the deep sense of a great loss, personally and professionally, that has befallen us.

J. Albert Kirby, New York City, N. Y.

I feel that An

that a great iks. The wor tend, C. P. Za

ts greatest has fallen better be-

Knowing him as I have these raany_ years (having been a student at the Zanerian in 1898-99), I have always held him in the high- est esteem and regarded him second to none in his chosen profession. His kindly advice, wonderful skill, and the ability to impart to others this knowledge have been the means of instilling in thousands a desire to better equip themselves tor life's work, and enabled remunerative positions that ould not have been capable

them

they otherwise

of filling.

W. F. Christman

Ml

apoli:

Mi:

.y/u^uj/ntjj&dcuxz&r &

By C. P. Zaner

>^&&uJ/si£j£€5yu£a&r' 6&

DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

Send self-addressed postal fo

I of specimens.

The death of Mr. Zaner has cast a shadow of sorrow about us, and we can hardly realize that his voice is for- ever still and his la- burs here on e?rth finished. We shaM miss his kindly greet- ings and his warm- hearted friendship.

His honest, open- hearted character and his genial and kind disposition will ever endure in cher- ished memories.

Unassuming, skillful and honest, the name ZANER will always be hon- ored and respected by a wide circle of friends and admirers.

His death is a lamentable loss to his associates and the profession.

I owe a great deal of my success to C. P. Zaner. E. L. Brown.

Suggestions

This design was first carefully drawn in pencil then outlined in waterproof ink (Zanerian ink is first class I. Devote considerable time to form and character of decoration around initial "C," and balance of de- sign. Erase all pencil lines before adding the washes. Use lampblack for tinting. Aim for free, transparent washes. Studv color values.

W. A. Schmidt, Rocky Mount Busi- ness College, Rocky Mount, S. C, fav- ored us with a flourished bird showing splendid command of the pen. Mr. Schmidt executes practical business writing just as well as he executes or- namental work.

I do not know of any man who has bee i engaged in the private school work of the country during; the past twent) five yi

was held in higher regard, or who was in ire dearly loved as a man, than Mr. Zaner, and I am sure the news of his passing will be a distinct shock to his thousands of friends everywhere and that they will feel loss.

nd that thev will feel a very gre T. B. Bridges, Oakland. Calif.

I shall miss Mr. Zaner more than I can te and the gap which his passing has made

lli, [..Lin iii-lii]. ranks will never lie filled.

Lloyd Smith. New York City, N. Y.

cnc«#6 nwuwrsc.* c£a.me2tusafn\ lite; 1 1 moiiwrii^ ol*a it*4*ri f( Qveat -fixM »x»a<> ver- | *f j satllitt; : <x jit»t«.olri7no qualiiwj<lr heart atifr mind.

mcjtl'. ItiV ijtrVuciiee j*>r fcetter-vrif-nw an£ K'ik-j*- at'f. 2*Cw C-vMJJiiV aCxtnantaSCt loss hf its faS^ClOkt and io Ike »j"»«ws»«i&.

^ltrut&.-umim) as Jw w«.t5 Jkilliiil,hmb genial o»d Inmost, i) was a distinct honor to b<i na«vl>esv<S avtwna msfrutixte.

^CiV ~v»m«.v is ftil'l: his labors Jiojvon eartii aro.fmislxoi> .jQ^ i* ;%WJ^^l?£ttP.ECF

tltiftll.

H. H. Mowery, Te

Ha

Ind.

One finds but a very few staunch and true friends like C. P. Zaner in a life time, and his passing is a personal loss to me.

J. C. Walker. Detroit, Mich.

If ever I had a warm, friendly feeling for any man it was for -Mr. Zaner. He has helped me greatly in the work which I have tried to do, and I cannot i el 1 vou in these few weak words how I shall miss him.

R. W. Carr, Parkersburg. W. Va.

It

is one

of the sa.l ,i my life.

lest events t Mr. Zaner v

lat 1

id

lias been to

many years

my ideal.

E.

S. Lawyer,

Los Angeles,

Caht

Hi

s place

will remain

vacant but h

is wc

rk

and

inspira will li

ion kindled ve and go o

in the heart

i ot

so

. Zane

G. E. Spohn, Madison,

Wis

M

was a mar

whom I kn

ell

both

personally and professionally, and a

so

whom 1

had learnec

G. T. Bri

ce. Roxbury,

Mass

/y»fe^

,^nr/f/'fMdf/ft/%&lans. S£(L

By C. P. Za

'3^r3@UJlM£d£&/lUXl?*?" &

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be hriefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

Fabulasy Cueutos, by Clifford G. Al- len, of Leland Stanford Junior Uni- versity. Cloth, ISO pages. World

Book Co., Yonkers-on-Hudson, N. Y. Price SS cents. This book is an elementary reader

for beginning classes in Spanish.

Aesops Fables are retold and a selec-

tion of tales from modern authors is presented. The book is illustrated and provided with a complete equip- ment of notes and vocabulary.

Vocational Education for Foreign

Trade and Shipping, Bulletin Xo.

:l\. Commercial Education Series

Xo. Two. By Federal Board for

Vocational Education. Washington.

D. C. Copies free.

With the recent developments in

the field of foreign commerce and the

practical certainty of the continued

increase in our foreign trade, comes

the increased demand for intensive

specialization in order that American

merchants may successfully compete

with foreign merchants.

This bulletin is prepared to meet the needs of the teachers rather than the producers of assembling, syste-

matizing and organizing literature of foreign trade with reference to the best methods for instruction on the technique and character of our for- eign commerce from the point of view of foreign trade vocations.

The bulletin contains outlines of short unit courses in foreign trade technique on commerce selling meth- ods and practices, the mechanism of foreign trade exchange, credit and banking, ocean transportation, marine insurance, trade routes, foreign tariffs and commercial policies.

The preparation of this work brings into play, experience covering a de- cade of practical business activity in European countries of American Bus- iness Houses, together with many years' teaching experience in econom- ics and foreign trade.

Every commercial teacher should have a copy of this bulletin in his library.

Retail Selling. Bulletin No. 22, Com- mercial Education Series Xo. One. By Federal Board for Vocational Education, Washington, D. C. Cop- ies free.

L'p until very recently Salesman- ship courses were unheard of in the most of the schools of our country. Especially true is this in regard to "Retail Selling" training courses such as are given by corporations and large firms today for the improvement of their employees.

Keen competition of late years has

led the merchant to special study of organization and improvement of methods. These merchants, in order to get the most out of their resources, are realizing that some scientific analysis of the business of selling is quite as important as is the scientific analysis of the problems of produc- tion and manufacture.

This bulletin is prepared especially for School Boards, teachers, and mer- chants; to give them information which will help them to establish courses ol study for training young people for the retail selling vocation. It describes the great necessity for this kind of training, sets forth a plan for its development in re- tail centers and provides for special training of teachers necessary to carry on this work.

The bulletin contains an elaborate outline for a course in Retail Selling and an extensive Bibliography on the subject.

Commercial teachers will profit by giving this bulletin a careful reading.

C. N. Harer, Goldey College. Wil- mington, Del., is putting forth his very best efforts to have the students of Goldey College well qualified in penmanship as well as in other com- mercial subjects. We just received a lisl "i 160 subscriptions from this well-known school. The Business Educator wishes the school continued and increasing prosperity, to which it is entitled.

THE VICTORY OF IDEAS

If, as Paxton said. "Ideas go booming through the world louder than cannon," and "Thoughts are mightier than armies." it behooves the publishers of text-books to make sure that the ideas they send forth are constructive, not destructive. Garfield's dictum, "Ideas are the great warriors of the world," coupled with Bishop Vincent's declaration. "Ideas are the factors that lift civilization," puts still further responsibility upon the leaders in the field of practical education.

The Practical Text Book Company offers to you its Practical Books for Practical Schools, with a full realization of the necessity that the books shall be true to their name PRACTICAL. The idea therein expressed implies not only Practical Information for use in Business Life, but also, that that information he classified and set forth according to the principles of practical pedagogy.

Here, then, is an idea within an idea; viz.. practical information rendered in practical form for use in the classroom.

Examine some of our 1 ks in the light of these practical ideas about books. You cannot

tail to recognize their merit from any standpoint.

They will appeal to you because you will see at once how they will appeal to the student. Also, you will see how they will appeal to the teacher, because they relieve him of the drudgery of individual instruction.

Catalogue free. Ask for it today.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue CLEVELAND, OHIO

i-jii.iiM,i4^.u.iJ.w.iJiU4tNjiiii.ii.imij.iiM,.,i..iJ.ui.i.n,iJid.ij.mii.miii.iii,.».iJM

^ >y/it>3£>itJS/i£Jj&/sua6r

YflllR NAMF on IS cards for 25 cents.

IUUH HMIYIC Written plain or fancy. Im- prove your signature. Send today. Agents want- ed. W. H. EARLES, 436 Engineers Bldg., Cleveland, Ohio.

WRITE A BETTER SIGNATURE

I show yours written 12 styles. (On cards, too.) Send quarter.

A. P. MEUB, Expert Penman,

HIGH SCHOOL PASADENA. CAL.

BARGAIN PRICES

First Book 108 Pages, others 32 each.

Business Writing 538 Lessons 50c— worth J50.0C

Madams-/. Artistic Gems 50c— value $25.00

M Alphabets of Lettering 12c— worth 1 3.00

Lessons in Engrossing Script .. 12c value $2.00 95 Lessons in Artistic Writing- 12c— worth $ 6.00 Madarasz Engrossing Script .. 12c— value $ 3.00 30 Written Cards . . . 50c 60 Written Cards 90c

C. W. JONES, 224 Main Street, Brockton, Mass.

F. W TAMBLYN, 406 Meyer Bldg.. Kansas City, Mo.

HIGGIN8'

ETERNALINK-ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (,2oz. bottle by mail 20c.) The Engrossing Ink is for special writing-, engrossing, etc., (2oz. bottle by mail 30c.) These inks write black from the pen point ariri stay black forever; proof to age, air, sunshine, chemicals and

I/your dealer does not supply these inks, send to

GHAS. M. HIGGINS & GO., MFR.

271 NINTH ST. BROOKLYN, N. Y.

Best Quality at Lowest Prices

Catalog and full-sized samples sent on request.

ART ENGROSSING

Instruction in Designing, Engrossing

and Illuminating, Drawing

and Painting.

5e«« HOWARD & BROWN =

Rockland, Maine

This handsome flourish was made by Mr. Zaner two days before not prepared with any thought of engraving, but fortunately the Jgh to engrave. Of late years he did very litle flourishing, devoti: : to other work. However, this flourish shows that he retained his \

death. It : was dark nost of his

ierful skill.

SCHOOL WANTED

Just out of Gov. Ser- and wish to buy Business College. No small city considered. Will pay cash for good proposition. P. O. Box 482, Elyria, Ohio.

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with whiteand gold ink on blue paper Satin Gloss, the world's best glossy ink 4 oz. bottle. 50 cts. NONESUCH, the ink with the brown line and black shade, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y.

WANTFT) Experienced Business School VV -rt.±N ±LjLJ man and teacher wants to buy all or part interest in a ^ood business school. Address "PURCHASER", care of Business Educator, Columbus, O.

HONOR ROLLS

Pla

for Pho

Printed

•s. filled in with Beautiful Wr

. Big Com. Quick Sellers. 3c Stamp for

and Terms. E. L. Blystone. Pitcairn, Pa.

12 NAME CARDS FOR 25c

>£§^-^ Special to Penmen

Blank Honor Rolls, 10 for SI. 50, 20 for $2.26, 25 for S2.50. 100 for S8.10. Write today.

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

^fco&tocjj. "'%i£-

"Practical Compendium of Commercial Pen Letter- ing and Designs." (1918 edition, revised and enlarged

especially graded and arranged for School use.) A com- plete instructor in the use ol t he Marking, Shading, Plain. Special, Border and Shadow Lettering Pens. Contains 100 pages ?l, \ l(i!*, illustrating 14s plites of Commercial Pen Alphabets, Designs, Show Card Layouts. Corners. «orders, Scroll Designs, etc., with complete instructions for each. This book has a beautiful front cover page printed in three colors and Gold. We guarantee this book to be exactly as represented or money back. Prepaid, §1. 00. Complete catalog of Lettering Supplies

Esterbrook Pens

The biggest business unit in America, the U. S. ^Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden, N. J.

l.liJJ.)IUJH:jltli.l.liaU.MMMl,,IJ.NI.UI.HiJ.IJ.UIll.»tlJ|.IIU.lMJ

^T *?ffi&&uJ//i^^ &6ua&r°

BOOKS BY C. P. ZANEB

One of the World's Greatest Penmen and Authors

Mr. Zaner wielded a very prolific pen, both as an author and as a penman. The books he has prepared on penmanship are aiding thousands of persons.

Fortunate indeed it is that his great work will live through his books from which we can profit for years to come. Through the use of books he advanced himself and in turn he has left many books for the advancement of others.

Zaner Method Writing Books

For each of the grades in the public schools, for high schools, colleges, etc. This system is the result of years of labor, study, obseivation and experiment, and represents the supreme effort of Mr. Zaner. They are issued in the form of Practice Books and Compendium? for the pupils and Manuals for the teachers. These books are used in cities all over the United States an 1 Canada. The states of California. New Mexico and the Island of Porto Rico are using these books exclusively and they are getting worth-while results. Write for information and price list.

Manual 144

6x8, 112 pages, is Mr. Zaner's latest work on practical handwriting. It is undoubtedly the most valuable, up- to-the-minute guide for teachers and students published. The copies were written freely and photoengraved, and are therefore full of life, grace and beauty. The author's skill as a business writer and his ability as a teacher are recognized by the leading penmen everv- where. The instructions which go with each copy are clear and to the point, and so written as to make the work interesting. This book is being used by a large number of high schools, business colleges, normals, etc., with excellent results. Price of book, cloth cover, 50c, postpaid; paper cover, 25c. Special prices to schools in quantities.

Blackboard Manual

5x7, 32 pages, gives instructions how to write on the blackboard. The illustrations of position, chalk hold- ing, etc., aid the teacher wonderfully in improving her blackboard work. Blackboard writing is easy to learn if you know how to stand, turn the chalk, etc., all of which is explained fully in this little book. Board work will help to improve your pen and ink work, and render the highest service to your pupils. Price, 25c, postpaid.

Plain Useful Lettering

5 r ;■ x8, 32 pages, contains plain, simple and practical alphabets, etc., for teachers and students interested in easy, profitable lettering, such as filling diplomas, etc. Especially suited for class use. Price, 25c, post- paid.

Zanerian Penmanship Anatomy

6x8, 16 pages, is a small, meaty book on some of the important subjects relating to penmanship, such as psychology, physiology, anatomy, analysis, etc. For teachers, supervisors and penmen who wish to go be- low the surface and discover the true facts about these subjects. Price 25c, postpaid.

Short Cut to Plain Writing

4rixS, 32 pages, contains a wealth of material for those who wish to improve their writing in the least possible time without following an extended course of practice. It shows how to improve those things Which make for legibility and better writing. Business and professional men find this book especially valuable to them. Every up-to-date teacher of writing should have a copy. Price 25c, postpaid.

The Zanerian Manual of Alphabets and Engrossing A work on modern engrossing, 8^x11^, 136 pages, containing complete courses ot instruction in Round- hand, Broad-pen, Penciled and Freehand Lettering, and Wash and Pen Drawing. It also presents a large number of beautiful full-page etchings and halftones of Resolutions, Diplomas, Certificates, Title Pages and examples of pen and brush work from the engrossing masters. It probably contains more information, ideas and inspiration than any book ever published on the subject. Price $2.00, postpaid.

Lessons in Ornamental Penmanship

5x8 l/i, 92 pages, takes the learner step by step from the simplest to the most complex. It covers thorough- ly principles, exercises, words, sentences, verses, pages, capitals, combinations, card writing, etc. No other book on ornamental penmanship has been so carefully graded or so thoroughly plr.nned for the home learner. Price $1.00, postpaid.

Gems of Flourishing

5^x8;^, 88 pages, a work devoted to the fascinating art of flourishing. It shows and tells how to make all kinds of flourishes, beginning with the simplest strokes. The instruction and most of the work is from the pen of Zaner, who has long been lecognized as the prince of flourishers. This book will fill you with a desire to do pen work and afford you manv pleasant hours. Price 75c, postpaid.

Handwriting Scales and Standards

For grading handwriting in public, high schools and colleges, according to form and movement. Used ex- tensively. No 1, for grades 1 and 2, postpaid, 25 cents; Xo. 3, for grades 3 and 4, postpaid, 25 cents; No. 5, for Grammar grades and High School, 25 cents. The three, postpaid, 50 cents. Pen Art Portfolio

8^x11*^, comprising pen and pencil studies, nature sketches, portraiture, sketches from life, figure draw- ing, animal pictures, headings, initial letters, title pa^e designs, and ideas for engrossers. It should be in every penman's library. Price $1.00, postpaid.

The Road to Sketching from Nature

6x9, 82 pages, is a book for those who desire to learn to sketch direct from nature. The instructions are plain and interesting, while the illustrations, which were made direct from nature, are full of life and in- terest. With this book you can soon learn to sketch and enjoy nature. Price $1.00, postpaid.

Progress of Penmanship

A large design 22x28 inches, presenting the history of penmanship. It shows the various styles used at different periods all harmoniously and skillfully blended together with two beautiful female figu

lette

rig, flourishing and pen work a the design together in a most pleasing \\:.y. It is truly a wonderful piece of pen work. Securely mailed 'in tube for 50c.

Progress

Is Mr. Zaner's famous eagle design, 22x28 inches, and is considered his masterpiece in flourishing. Well worthy of a place on your wall. Teachers use it as a prize in their penmanship classes very effectively. It inspires and arouses interest in pen work. Securely mailed in tube, 50c.

Zanerian Script Alphabets

9x12, 116 pages, contain; writing and alphabets, originality and variety, it to refer to for inspiratior cannot afford to

a great variety of styles of or skillfulness in execution, has no equal. It is a book and resourcefulness a book thout. Durably and

$2.50, postpaid.

itrac-

tively bound in cloth,

Character and Caricature

6x8j4 inches, 32 pages. This book will throw ne light on the subject of character, which is a very ii [cresting and important subject. To be successful or. should be a good judge of people, and this book wi help you. It will provoke new thought, and point oi many interesting things. Young people starting life work will find it a great help. Price 50c, postpaid.

The value and quality of these books are attested to by the large demand for them. Ev- ery student of penmanship, every penman, and everyone interested in pen work will find a wealth of information, inspiration and pleasure in these books. You owe it to yourselves to take advantage of Mr. Zaner's many years of iat>or. Send orders to

ZANER & BLOSER CO., Penmanship Publishers, Columbus, Ohio

flm-WJMWJHWHM^

^ *5#^&u4/ne<&&&/iua/fr' *&

Some of the Ways in Which Rowe Commer- cial Texts are Different from Others

i. All ambiguous, unnecessary, and misleading words and phrases were carefully elim- inated in the preparation of the text matter. Simple facts that the student can easily under- stand are expressed in simple language. For this reason students in any subject covered by the Rowe texts proceed in their work rapidly and successfully.

2. The Rowe list of texts includes only those that are useful and worth while in formu- lating courses of study that are intended to meet every requirement 'of commercial training. Non-essentials are cut out.

3. Being simple and easily understood by the student makes Rowe texts easy to in- struct from by the teacher. In some subjects we have reduced the hard grind of teachers' labor by as much as one-half.

4. The simple and direct methods of treating the various subjects covered in Rowe texts have made it possible to introduce work far in advance of any that was formerly thought to be possible. Cost accountancy, for instance, ten years ago was thought to be possible only for advanced students in the higher schools of accounting. Now it is consid- ered the easiest of the series of sets that make up the course of "Rowe's Bookkeeping and Accountancy" for those who have taken the preceding sets leading up to it.

Where can other texts be found that will compare in this particular with either one of our three commercial law texts, Dengler's Lessons and Exercises in English, New Essentials of Business Arithmetic, Rowe Shorthand, Ross' Lessons in Touch Typewriting, Reigner's Dictation Course in Business Literature, Walters' One Hundred Lessons in Spelling, and the other texts we publish ?

TEACHERS NOW DEMAND ROWE TEXTS

in many instances because of their conviction that they cannot secure as good results using any 1 ither.

1 >ur books arc most appreciated by the best teachers. They are found in the best schools. They produce the best results. They have standardized commercial and steno- graphic instruction. They have revolutionized teaching methods. The H. M. Rowe Com- pany is the one publisher of commercial texts that struck out on original lines when it began business and which has continued that practice up to the present time.

Now that the war is over and the "clans are gathering," look for some new books of unusual importance as fast as they can be produced, and in the meantime, look at those al- ready published which you have not seen.

143 Second Street f S m Harlem Square

San Francisco, Cal. /fr-£/ r~i. f7rZ/./T^oct/zy&o. Baltimore, Md.

L^III|l|-lftMJ,!'li;-lillMlf,l)IIIJlllilli^ll-lllll-l^l-lilll*^ll-l'HI'^lil'H1fl/

IPliiif1:' l**?^

■l!lllillllll!lillfl!ll!il!

sSssSSs^ X, \ « TEACHERS' PROFESSIONAL EDITION, $1.00 A YEAR

lIS^Jl March, 1919

./r^

II M, :<^

EDUCATION For SERVICE

is the Educational

Keynote of Our Time

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5*S 5^S25^S iS^5E5^E5 §25^ §55^ t^^SSS^d ^^SJS^S iS^SSS^ii §25^ S*5

INSTRUCTION —PLUS!

That is what every student gets who is taught the skilled use of the

SELF-STARTING

Remington Typewriter

Such instruction includes every essential that the student can learn on any typewriter.

It also includes the great present-day essential the operation of the Self- Starter keys that exclusive Remington feature which adds 15 to 25 per cent, to the letter writing speed of the typist.

The Self- Starting Remington is the type- writer which enables the school to round out completely the instruction in typing which it gives its pupils.

Remington Typewriter Company

(Incorporated)

374 Broadway New York

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CHALLENGE SHORTHAND

Pitman- Graphic

The fingers above point the attempted directions of shorthand straight lines and curves; but the actual directions, under stress, always vary to the full sweep of the respective triangles.

The fifth direction, when used at speed, always jumbles with the obliques, as indicated by the cen- tral spasm of each wild three just below:

P T Ch

Ml/ ////

P T Ch.

WW

N\\\//

\ni//

MAI//

P T Ch.

F T Ch

The above directions are transferred from "Reporting Notes of Well Known Writers."

The two downward directions of Challenge Shorthand secure all the brevity of the Pitmans, with perfect freedom from these jumbles.

To doubt the existence of these jumbles of the verticals would be impossible, after transferring the actual downward directions of any page of practice or working notes, to blank paper.

And then to ignore the handicap of the jumbles, and the vast gain of the unjumbled shorthand, would be stupid, and, on the part of a teacher charged with the destiny of youths, it would be brutal beyond expression.

This tells students so.

And when they ask about it, Challenge Short- hand is the only refuge of truth.

The Pitmans have been the best, even with the jumbles; and Challenge, without the jumbles, is immeasurably the best of the Pitmans.

Challenge Shorthand Manual, $1.25; to teachers, 90 cents.

M. SCOUGALE, Weatherford, Tex

COST

ACCOUNTING

Splendid Opportunities for Men and Women

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man or woman who makes ready for advance- ment. Exceptional opportunities for men and women, due to war conditions.

Our course in cost accounting is thorough and specially adapted to prepare for government appointments or for Factory Cost Work. Other courses include Accountancy. Auditing. Practical Accounting. Business Law and Book- keeping.

Prompt, personal attention of R. J. Bennett

R. J. BENNETT, C. P. A.

81S Land Title Bide. Philadelphia, Pa.

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F. H. BLISS PUBLISHING COMPANY

SAGINAW. MICHIGAN

■j|.iiii,uw,iJ.i.iiJ4JiiiJJt'.yiiiui,i!au.!iiui..ij.in.i.ii.ijij.ij.imi.utij.iimu«

>y/u'*.~j@uj/fu.jJ-&/tuw/sr &

JUST PUBLISHED

HIGH SPEED IN TYPEWRITING

By A. M. KENNEDY and FRED JARRETT

For a number of years there has been a very general demand among ambitious typists for a work of typewriting which could be used for developing a degree of expei-tness above the ordi- nary standards. It has been said that the training of the typist may be divided into three stages. (1) Mastery of the keyboard and the machine generally by the touch method, after which the student is merely capable of doing ordinary typewriting. (2) Training in the adaptation of. the work to the many different uses to which the typewriter may be put in business practice, at which stage the typist is qualified to enter a busi- ness office. (3) Training which shall secure a high degree of exp?rtness. Up to the present there has been no work pub- lished to meet the demand for this last stage of work.

Typewriting"

ary to enable

ase his speed so ;

"expert." This work

but consists of

of expertness

well calculated to provide i ambitious young man or to fairly claim the title of ;e of the word a textbook, of advanced lessons for the development the operation of the standard keyboard type-

writer. These lessons have been arranged after long experience in teaching the subject, and as the result of an extended ac- quaintance with the methods of the most expert typists in the world.

There are doubtless a great number of operators who would b^ glad of an opportunity to increase their speed on the type- writer, either for the sake of earning more money, or in order

to enable them to enter some of the typ3writing contests which are held from time to time. Many stenographers can write on the typewriter at a fair rate of speed who. if they had a greater rate of speed, would b3 able to command a much larger salary. It is for these classes of operators that this book has b2en de- signed. It can bs used with profit by all schools and business colleges.

The compilers are A. M. Kennedy and Fred Jarrett, the latter having been known for some years as the Canadian champion typist. He also holds an official record for 114 net words a minute for one hour's writing. Mr. Kennedy has also had a wide and varied experience as a teacher of touch type- writing in business colleges. Mr. Jarrett has collected much valuable information and material which form the basis of the series of exercises which comprise the book, and which are well calculated to increase a typist's speed from a moderate to a high rate. The fifty -lessons cover every phase of typewriter operation, while the exercises are arranged in such a way as to enable the ambitious typist to work up to a high rate of speed in a comparatively short time. The book is brimful of prac- tical exercises for rapid finger work, helpful hints and sugges- tions. As a matter of fact the rate of speed which can be reached by users of the typewriter manuals now on the market is limited. After a student has completed one of these, and has attained a degree of speed in an office or through general prac- tice, he is in a position to profit by the use of a textbook which will enable him to go far beyond any of his previous records.

Price. 85c. Cloth, $1.00, postpaid

ISAAC PITMAN & SONS, Publishers

2 West 45th Street, New York

NOW READY PITMAN'S

Progressive French Grammar

By DR. F. A. HEDGCOCK

Officier de V instruction publique; Officier d'Academie, and the only English docteur-es-lettres of the University of Paris.

The method adopted in this book is an entirely new one, combining the direct with the indirect. Phonetic type is freely used to give a closely approximate idea of French pronun- ciation, and the author has taken great care to keep in view the difficulties of the self- taught student.

"This is a practical, accurate French grammar for beginners, constructed on an ex- tremely sensible basis. Themethods followed consist of competent use of questions and answers, of sentences to be completed, and of Short French compositions to be written. The three main operations of language— to make statements, to ask questions, and to give commands— are never lost sight of. The work also has certain excellent features of detail; the past definite and imperfect subjunctive are not taken up until quite late; the learning of irregular verbs is done gradually but thoroughly; and the vocabularies contain good, common, practical French words. The book is unusually rich in exercises. "—Journal of Education, Boston, Mass.

CLOTH, 326 PAGES $145.

Examination copy to Schools and Teachers $1.00 postpaid

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

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STANDARDIZE ON GREGG SHORTHAND

The dark areas of the map show the percentage of cities and towns in each state whose hitfh schools teach Gregg Shorthand ex- clusively; white all other systems combined.

79.85', Gregg Shorthand. 20.15', all other systems.

Gain of Gregg Shorthand over all other systems in one year, 20'c

Gregg Shorthand has been indorsed by exclusive adoption by more than 79$ of the Boards of Education whose high schools teach shorthand because experience shows that it is

EASY TO LEARN EASY TO READ EASY TO WRITE SUPERIOR IN SPEED TEACHABLE

Gregg writers have been awarded speed certificates by the National Shorthand Reporters' Association for speeds up to 2' ^ words a minute. Not more than half a dozen writers of all other systems have ever equalled this speed in the National or Internationa] Contests— -and these have had from two to seven times the experience of the Gregg writers.

Send for "Commercial Educational Stat sties" compiled hv the Librarian

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Na

onal Educatk

The GREGG PUBLISHING COMPANY,

York Boston Chicago San Fran

Ellis Bookkeeping

JTLLIS INDUSTRIAL BOOKKEEPING is an

exceptionally elastic bookkeeping course. It may be adapted to any condition in any school. With office practise or without.

SECTION ONE

Jobbing, Produce and Provision Business. Short busi- ness college course or first year in high school.

SECTION TWO

General Merchandise Business. Advanced business college course or third semester in high school.

SECTION THREE

Manufacturing set, including elementary, cost and corporation work. Advanced business college course or fourth semester in high school.

For one semester in high school or for short course in night school, use the Elementary Tablet Method.

Modern Banking for your work in banking.

Many other special sets.

ELLIS PUBLISHING COMPANY

BATTLE CREEK. MICHIGAN

The Zanerian Summer School of Penmanship will begin on July 7, 1919, and ends on August 29. However, students may enroll at any time. Plan to spend as much of the summer in the Zanerian as possible, and secure the latest and best in the way of instruction in penmanship, methods of teaching, etc., thus preparing yourself for more efficient work.

ZANERIAN COLLEGE,

Columbus, Ohio

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Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil.

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

Better Books that Bring Better Results

Burgess' Commercial Law

By KENNETH F. BURGESS and J. A. LYONS. Authors

The language is clear, the paragraphs are short, while its teachability distinguishes it.

Smith's Arithmetic of Business

The most up-to-date arithmetic on the market. It presents business as business is done.

Miller's New Business Speller

The student is taught spelling through effective aids, as classification, various rules, as- sociation, interesting reviews, and through illustrations.

Read's Salesmanship

A complete textbook on an important subject. It is in six parts and is the most thorough and teachable presentation of this subject ever comprised in a single textbook.

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GREGG NORMAL TRAINING MAKES TEACHING RESULTFUL

The conservation of time and energy is of the greatest impor- tance today. Gregg School furnishes a practical demonstra- tion of efficiency principles applied to the successful solution of prob- lems recurring in the school. Our graduates say that six weeks at the Gregg Normal is the equal, in results, of three months where less effective methods prevail. The Normal sessicn is of indispensable value to the beginning teacher. To the teacher of experience it gives new ideas, renews enthusiasm,

makes teaching easier, more resultful and last but not least

increases salaries.

GREAT NEED FOR MORE TEACHERS

The demand for teachers of Gregg Shorthand is conitantly increasing. For several years past, the annual increase in the number of schools adopting Gregg Shorthand has been between four and five hundred. The school authorities of the country are now recognizing the great value of com- mercial education. This development in the line of progress naturally creates a demand for more commercial teachers, and especially for those who have received the technical training offered in our Summer Normal course. The grad- uates of our Normal session are assisted in securing desirable appointments.

The Normal session begins June 30 and closes August 8. Plan now on coming to Chicago for a most delightful and profitable period of study it will prove to be the best vacation that you can possibly take. Write today for illustrated catalogue and Normal announcement

GREGG SCHOOL

6 N. MICHIGAN AVE., CHICAGO, ILL.

JOHN ROBERT GREGG

Mr. Gregg '$ lectures on methods oj

teaching are always a feature cf the

Summer Normal Session

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ANOTHER WORLD'S RECORD

For SPEED and ACCURACY in

Isaac Pitman Shorthand

A new World's Record for Speed and Accuracy in shorthand writing was made on January 18, 1919 by Herman J. Stich, an Isaac Pitman writer, at an official competition of the Isaac Pit- man Shorthand Writers' Association. Mr. Stich took court tes- timony dictated at the rate of 300 words a minute for five con- secutive minutes and transcribed the same with only two imma- terial errors. This establishes a new World's Record for Ac- curacy of99.9°/c.

In the Stenographers' Class, for writers under 21 years of age, Joseph Van Gelder, in the 160 words a minute dictatation, made a Record for Accuracy of 100c/c, thus establishing a new World's Record for a writer of his experience.

The examining committee was composed of Robert A. Kells, President of the Association; Meyer E. Zinman, Bay Ridge High School; A. J. Fancell, Director, Institute of Advanced Shorthand; J. L. Salet, Superintendent, Pratt School ; L. Frank, Official Reporter, Children's Court for the County of New- York; Alexander Morris, Official Stenographer, New York Supreme Court.

These records again establish the unquestionable superiority of the Isaac Pitman Shorthand.

Send for a copy of "WHY" and Particulars of a Free Correspondence Course for Teachers.

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

Publishers of "Course in Isaac Pitman Shorthand." $1.50; "Practical Course in Touch Typewrit- ing." H5c; "Style Book of Business English", $1.00; adopted by the New York Board of Education.

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VOLUME XXIV

COLUMBUS, OHIO, MARCH, 1919

NUMBER MI

The BUSINESS EDUCATOR

Entered at Columbus. O.. Post Office as 2nd Class Matter

C. P. Zaner, Editor

E. W. Bloser, - Business Manager Zaner & Bloser, Publishers and Owners

Published monthly (except Tuly and August) 118 X. High St., Columbus. O., as follows: Teachers* Professional Edition. $1.00 a year. Students* Penmanship Edition, 75 cents a year (Foreign subscriptions 20 cents extra; Canad- ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of which are devoted to Accounting, Finance, Mathe- matics, English, Law, Typewriting, Advertis-

_ I inventions, etc., and Departments spec ited to the needs of teachers, principals and" proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional i dition, less the 8 pages devoted to commer- cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship, Engrossing, Pen Art. and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro- gressive and practical interests of Business tion and Penmanship. It purposes to inspire and instruct both pupil and teacher, and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

Change of Address If you change your ad- dress, be sure to notify us promptly (in ad vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al- lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription all right. If vou do not receive your journal by the 10th of each month, please notify us.

Advertising Rates furnished upon applica tion. The Business Educator is purchased and read by the most intelligent and well-to-do among those interesred in business education and penmanship in the United States, Canada. England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart- ments of High and Normal Schools and Col- leges, as well as among office workers, home students, etc.

Rates to Teachers, Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

SERVICE In its particular held THE BUSI- NESS EDUCATOR desires to be of the greatest possible service. In order that this may be accomplished we in- vite suggestions, criticisms, articles, and we also solicit patronage from all who believe in the cause of commer- cial education. \Ye hope to hear from many persons stating how they be- lieve THE BUSINESS EDUCATOR can be made of more value of greater service.

The war has given the word Ser- vice a new meaning. The full meas- ure of service even one individual can render can not be estimated. Our brave boys who have given their lives for the cause of their country, prob- ably we should say the cause of the world liberty who can calculate the value of their service?

From this time forward it is quite likely that individuals, institutions and nations will be judged more by the service they render mankind than by other standards.

Can a man lose his life and yet gain more than he has lost?

Can a nation sacrifice the flower of its manhood by laying it upon the alter of Liberty and by so doing be- come stronger and better for the sacrifice?

Before the war men might have doubted or answered these questions in the negative, but the voice of hu- manity today seems to answer both these questions clearly and emphati- cally in the affirmative.

To be of the most service in the world is the highest possible good.

MUCH TO BE DONE

Xow since the war is probably over and the influenza is disappearing, it seems that before long we ought to be able to get down to the serious work of reconstruction. And what a lot of work needs to be done! To think of it almost staggers the imagination. The schools in most places have been able to accomplish but little compared with other years, and now, with more than half the year gone, it is not

likely that they will be able to make up much of the lost time. In many respects the world has been standing still or probably going backward for nearly the duration of the war. Think of the need of new school buildings. urn equipment, new teachers, new courses of study, etc.

But once the machinery of war is fully reversed from destruction to construction, mark our word, matters are going to hum. Unprecedented de- velopment will probably be the result.

The commercial schools will be taxed to their utmost to furnish better trained men and women to meet the demand. Both quantity and quality will be needed. The inexperienced will be called into very important po- sitions and must be ready to fill them or fail.

Intensive training is now necessary to meet the exigencies of the times. In penmanship work, rapid, legible writers should be turned out in the shortest possible time, consistent with health and the laws of development.

So it seems to us that every one of us who is really in earnest has a man's size job on his hands the big- gest he ever tackled.

SMALL WRITING FOR CHILDREN?

Usage, experiment, and observation have shown that small writing in the first and second grades either forces finger movement or delays written ex- pression from one to three years.

On the other hand, these same fac- tors show that large writing neither forces finger movement nor delays written expression but instead makes arm movement and written expres- sion possible and even practicable al- most from the beginning of school life.

Another most vitalizing thing is that large writing makes exercises unne- cessary in the beginning except to es- tablish a few fundamentals of position. Large writing makes it possible :o learn to write by writing rather than by practicing exercises.

Small writing for children means retardation of written language or ex- cessive finger action or both.

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Developmental Practice in Rapid Movement Writing

By Tom SAWYIER, Columbus, Ohio, R. F. D. No. 8

A STUDY OF CAPITAL LETTERS

Letter forms should be plain, simple, consistent, practical, graceful, pleasing and easily produced. They should combine the essentials of legibility and rapidity. The letters of the alphabet embody similarities and dissimilarities, like and unlike qualities or elements of construction. Similar features in the various letter forms facilitate execu- tion and acquisition. Unlikenesses or contrasts in letter form make reading easier or recognition possible and intelligible.

The capital letters should be uniform in slant and proportion or general width and height. It is not pleasing to mix wide, rounding letters with narrow, angular ones. General relative proportions should be in attractive agreement.

Plainness and simplicity are of first importance. Many of the capitals here illustrated are but practical modi- fications of the Roman print characters, while others are adaptations of the small script letters. Consistency of general formation is desirable and necessary. Many of the capitals begin alike, as with the loop or the upward under curve. Many of the letters end similarly as with fie drop curve, the "boat" or crescent finish, or like the small letters.

Capitals P, B and R begin the same way. The initial characteristics are identical in H, K, X and M, as are those in U, V, W and V. V and W begin and finish alike, and V, W, X and Y are fundamentally similar to the corresponding small letters. X and Z start alike. O and D end alike. C, E and L begin with the same kind of loop. T and F start alike and are based on the same stem principle. S and G start and end alike: the "boat" finish could likewise be used in finishing these letters. I and J start similarly. A. X, R and U terminate with the drop curve, or with the right curve or upward swing. Capitals A, K, M, N, R, U, X and others may be likewise finished with the right or connective curve to facilitate joining with other letters as in the formation of words.

These styles of letters are given as standard models for study and imitation. To arbitrarily insist that they should be used in preference to other modifications would be a sheer pedantic emphasis of non-essentials. It does not matter whether M or X finishes upward or with the d_op curve; or whether they begin with a dot, hook or loop. The thing of importance, however, is that fundamental characteristims be maintained for the sake of legibility. It is well to adopt one form or type of letter and not mix styles in general practice.

If the initial loop feature facilitates freedom of movement, which it certainly does, then the loop should be used. If the dot, hook or blind loop will make possible greater control and promote legibility and at the same time allow freedom, then this type of construction may be best.

In practicing penmanship, the letters need to be studied or scrutinized carefully, critically, and even analyzed, and not merely "glanced at" or "guessed at" in a hit or miss fashion. Determine the direction of the initial and final strokes of each letter. Does the initial stroke begin downward, upward, leftward, rightward, with a straight line, or with a simple or compound curve? These and similar questions should be answered by careful observation. Intelligent study by comparison and analysis conserves effort, prevents much discouragement, . and therefore pro- motes rapid progress. Let the eye "order" the form through the mind and then see that the hand and pen "deliver" it. Co-ordination and co-operation of head, hand and heart are essential to achievement in handwriting efficiency.

Development of I. Exercise 1. Keep your eye on position, form and movement at all times. Start with a strong upward curve and retrace reverse oval six times. Follow with the straight line exercise same count.

Exercise 2. Count: curve-1-2-3-4-5-6-7 8-9-10-etc. Keep down strokes uniform in slant. Start the motion before touching pen to paper.

Exercise 3. Count: 1-2-3-4-5-6-curve, swing. Make the bottom part boat or crescent shaped.

Exercise 4. Begin with a forceful upward vertical curve and retrace straight line movement four times and finish as in drill Xo. ::. Pause slightly at the reversal of movement. Count: start-l-2-3-4-curve-swing.

Exercise 5. Count: curve-l-2-3-4-5-6-swing. Make the retrace oval horizontal in positicm.

Exercise 6. Begin the I similar to J, Keep the down stroke as nearly straight as possible. Keep the crossing above the base line. Count: 1-:.', 3 or 1-2-3.

Exercises 7, 8, 9 and 10 are excellent to develop applied movement, as they combine capital and small letter motion. Study size, slant and spacing and keep them uniform. Devise a suitable count for these basic drills.

The words are excellent ones to practice. Interest is vital to progress. There must he desire or intent to do, and one must initiate his desires and wishes in order to improve.

Development of k. Exercise 1. Count: curve-l-2-3-4-5-6-swing. Use a light, elastic, in-and-out motion of the arm. Glide the little finger freely.

Exercise 2. Count six for the retrace and one for each loop. Keep down strokes straight, slanting and parallel. Do not pause in the motion, except gently near the base of each loop.

Exercise 3. Retrace the straight line drill six times. Pause momentarily at the base of each loop as indicated by the arrows. Use arm motion.

Exercise 4. Study drill carefully before practicing. It is designed to develop the top of second part of k. Count four for each section of drill. Do not lift pen.

Exercises 5 and 6 are intended to develop the loop and the second attachment of k. Pause definitely at the base line. Small k is made up of three impulses.

Exercise 7. See that the loop is full and open and both down strokes straight, slanting and parallel. The small horizontal closed or partly closed oval in the second part of k should be made quickly yet carefully. If made too large the k looks deformed and if too small, the letter will resemble h. Count: 1. 2. :'. at first, then 1, 2-3 or 1-2-3. Comma indicates a slight detention in the movement for control.

Exercises 8, 9, 10, 11, 12 and 13 should each be practiced carefully and faithfully, at least a page of each. It is not necessary to count during all practice. The kckc exercise is a good combination, as both letters have similar mechanics of motion.

Give special study and practice to each of the application words. Frequently pause to criticise, compare and resolve to effect a cure for the weak spots in your writing.

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Development of X. Exercise 1 groups the reverse oval, the straight-line retrace, and the "direct" oval. Keep both ovals similar in appearance, and one same as the "push-and-pull." Retrace each six times.

Exercise 2. Begin at top of both ovals and end at bottom. Make a side contact at middle of sides. Count: loop-1-2-3-4-5-6, 1-2-3-4-5-6-loop. Both ovals slant alike.

Exercise 3. Alternate the "direct" and reverse compact ovals. Count rapidly 250 revolutions a minute.

Exercise 4. Study the plan of >the drill before practice. Count: 1-2-3-4-5-6, 1-2-3-4-5-6. Retrace ovals five times. Bring first part to a sudden stop on the base line.

Exercise 5. Count for X: loop-I, 2-loop. Make about 35 in one minute. Make central contact one-half the height. X begins the same as H in both first and second elements.

Exercises 6 and 7. Alternate X with H and N. In No. 6 the count for both letters is 1-2, 3-4, or loop-1, 2-loop. In Xo. 7 X and N finish with a simple upward curve. Both begin and end the same.

Exercise 8. Gradually reduce the capital to a small letter in six acts.

Exercise 9. Alternate capital and small letter. They are similar in fundamental construction, central contact and finishing stroke.

Exercises 10 and 11. It is good practice to connect capita] with small letter movement. Write a page or more of these drills.

In the abbreviation Xmas, the capital ends with a loop. While in Xerxes the finish of X is joined to the e. Where e follows X as in "Xenia" it is well to finish as in Xerxes. Never join the looped finish to an e.

Development of j. Exercise 1. Alternate straight line and narrow reverse oval. Keep both on same slant. Space each regularly.

Exercise 2. Be sure to study this drill carefully before practice upon it. Note that the straight-line movement is executed first with the reverse oval attached to the left. Finish at top of oval like j.

Exercise 3. Count: al-2-3-4 1-2-3-4-5-6-7-8. Persevere and gain control. Start and end like j.

Exercise 4. Retrace narrow oval four times. Count on up strokes: 1-2-3-4-5-6. Emphasize pushing action.

Exercise 5. Retrace back of j five times. Count: start-l-2-3-4-5-loop. Emphasize down strokes. Cross up stroke on base line.

Exercise 6. Begin j as i. Keep the back straight, your's, too. Form a full open loop, and cross on the base line. Dot carefully, same as i. Make 60 to the minute.

Exercises 7, 8, 9, 10. Study each carefully in order to know what to do. Each should be written many times.

Exercise 11 is a group of j-like forms. Count on down strokes: a 1, 2, 3, 4, 5, 6. Count in such manner as to allow time for the up or connective stroke as indicated by commas.

Each of the words are good application material. Small o and a join more easily with j than do u and e. The compound curve connection should be given much attention, as the common tendency is to produce the crossing in j far too much below the base line. Close o, d, a, p and s. Be careful of finish of w and hook of c.

Development of y. Exercise 1. Each of the four compound curve principles are the same when inverted. Count on up strokes or on each stroke as 1-2 or 1-2-3. Repeat in groups of four across the page.

Exercise 2 starts like y and is attached to the push-and-pull motion. Finish upward.

Exercise 3 is similar to No. 2 at the start. Attach eight inverted loops without pause in the movement. Com- pare your work with the copy.

Exercise 4 starts with the m- or upper-turn drill and ends as y. Keep upper turns on the head line. Fill in remaining space below with inverted loops as shown in copy.

Exercises 5 and 6 should be p racticed by alternating a line of each on the page. Make a turn and not an angle at the first part of y. Keep crossing of loop at the base line.

Exercise 7. Invert a good h and observe a good y. Start like v and finish as j, minus dot. Keep both down strokes on same slant. Cross loop on the base line. Keep loop relatively narrow, not wide. Write y at the rate of 60 a minute.

Exercises 8 and 9. Join y in groups of four letters, line after line. Make all downward strokes parallel. Count: 1-2-3-4-5-6-7-8. Alternate emphasis upon first and second down strokes. The hy combination is a good one and should also be practiced faithfully. Criticise by inverting your practice. Keep both loops same in slant and size, "hymn" is a good word to practice here.

Exercise 10. Study and practice each word separately as well as each word in the sentence.

The sentence contains some timely advice and good application material. Write a page or more of the entire line. Spacing, slant and size should be uniform. Be careful of turns, angles, the loops, beginnings and endings.

Development of Z. Exercise 1. Study copy to note direction of motion as indicated by the arrows. Count: loop-1-2-3-4-5-6. Lift the pen at the base line on the count of 6.

Exercise 2. Count: loop-1-2-3-4-5-0-7-8-9-10. The remaining space above may be filled in by practice upon the reverse, compact oval.

Exercises 3 and 4. Retrace straight line drill six times, and go quickly to inverted loop without pause in the motion. Emphasize the down strokes in No. 3 and the up strokes in No. 4. Keep loops narrow and compact. Write freely.

Exercise 5. Count: 1-2-3-4-5-6-7-8. The loop is made on count of 1, the downward curve to the base line on count of 2, and the lower loop of Z on count of 3, etc.

All who have been following these lessons in the Business Educator should try to win The Business Educator Penmanship Certificate of Proficiency. Write to the publishers for circular containing full infor- mation.

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When the lirst sentence above appeared, consisting of 48 letters, it was regarded the shortest possible to pro- duce In the English language containing all of the letters of the alphabet. But this was improved upon by the second sentence containing ?A letters. And the second was improved upon by the third and fourth containing 33 letters each. These in turn have been improved upon by the fifth sentence containing '.',2 letters.

Who can reduce the last but one letter and give us a sentence of but 31 letters that contains the alphabet? Even then there will remain the opportunity of supplying sentences containing 30, 29, 38, 27 and 26 letters respectively. The person who gives us a sentence that contains each of the '6 letters of the alphabet but once, will deserve hav- ing his or her name perpetuated therewith. Let us have it and we will add it in script to the above five sentences and give the author's name.

These sentences are good for practice, for each tint" jrou write one you get practice in making each letter in the alphabet. Their peculiar construction also adds interest to them, even though they may not be the most elegant in diction or thought.

Supplementary Practice Work Continued

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MENTAL

MEANDERINGS

CARL C. MARSHALL

Battle Creek, Mich.

Roosevelt A Reminiscence

In the spring of 1907 I was sojourn- ing in Washington, being engaged in the preparation of a work on commercial arithmetic. I was liv- ing as a guest in the home of Hon. Chester I. Long, a former pu- pil and life - long friend, who was at that time a United States senator from Kansas. Now, the ordinary undecorated citizen who goes to Washington "on his own," to use a current anglicism, is about as important figure as a mouse in a menagerie, and has about the same chance of meeting the great men of the Government personally, as said mouse would have of holding a tete-a- tete with the royal Bengal tiger or hobnobbing with the hippopotomus. But when one is on chummy terms with a United States senator, it is different. One may be favored with a "close up" of almost anybody, not even excepting the President himself. So it was in those halcyon days with me. Through the kindly good offices of my friend, the Senator, I was enabled, almost daily, to meet cabinet secretaries, generals, admjrals. and other senators, to say nothing of mere ordinary fry like congressmen, bureau chiefs, etc. So in due course came the day when the Senator took me to see the President. On one or two occasions I had heard Mr. Roose- velt make a political speech, but at these times I was an inconsequential unit in a crowd numbering thousands. Now I was actually to shake hands with him, being introduced by a United States Senator, the same as if I were a governor or a great railway president or something, instead of a humble little maker of school books. It was fairly flabergasting, and as the ordeal approached, I was conscious of that collapsing of the abdominal muscles which a man feels when he is about to be married or electrocuted or called on to make the leading ad- dress at a banquet.

We entered the corridor of the Ex- ecutive Office Building, and were ushered into the cabinet room by a uniformed official. Grouped about the room laughing and conversing, were perhaps a dozen or so of the Nation's big men. mostly senators, with two or three cabinet officers. I noticed among them Senators Nelson, of Minnesota, Knox, of Pennsylvania. and Depew. of New York, and the Secretary of State, Elihu Root. The President, it transpired, was in his private office adjoining the cabinet room, in conference with his Secre- tary of the Interior, Mr. Garfield. The

other statesmen present were waiting their chance to see him when he should appear. After perhaps ten minutes, the door of the private office swung open and the President came walking briskly toward us. I shall never forget this, my first close up view of Theodore Roosevelt. At that time, he was forty-nine years old, but he hardly looked forty. His closely cropped reddish brown hair showed not a tinge of grey, and his face was as smooth and rosy as a boy's. In his step, was the quick sureness of a thoroughbred. He waved and grinned comprehensively at us all as he came in, and catching the eye of the Minne- sota senator called out in crisp keen tones, "Helloa, Nelson! I'll see you in just a minute." Senator Long and I were nearest him, and as he grasped the Senator's hand the latter said: "Mr. President. I want to present to you my old schoolmaster, Mr. Mar- shall, of Iowa. Mr. Marshall is a maker of books." The grin widened. "Is that so?" as he gripped my hand. "Well, I have to plead guilty to doing something along that line my- self." The good little sprite who sometimes puts it into our heads to say the right thing happened to be on the job that time, so I came back promptly with, "Yes, Mr. President, I am very pleasantly aware of your books, and maybe it is not just the right thing for me to say here, but I am more interested in your accom- plishments as a naturalist than as a politician."

He gave a merry laugh just like a big jolly boy. "That's a good one! Shake again." giving me another hearty grip. Then, without a pause, he flashed back: "O, by the way, have you seen the new Goss book of birds?" (Col. Goss was a famous Kansas ornithologist and bird col- lector, who some forty years ago gave to the state one of the finest collec- tions of mounted birds ever prepared in this country. The state had re- cently published the Goss manu- scripts in a finely illustrated volume.)

"Ves, Mr. President," I answered, "I have the book, and it is the more interesting to me from the fact that I knew Col. Goss personally, and took some lessons in bird mounting from him."

"Indeed! Well that's interesting. Now, tell me, just what are the im- portant features of this collection?"

"It is notable in two particulars," I answered. "First, for the artistic character of the mounting, and, sec- ond, for the large number of rare southwestern and Mexican species."

"Wait a minute, I w:ant to put that down," and whipping out a little much worn note-book, he made a memoran- dum of the points given. "I shall cer- tainly make it a point to see that col- lection when I go to Kansas again."

It is to be observed that while this talk was going on, a half dozen of the most prominent political leaders in the Nation were waiting to get a word with the President on matters that they deemed of national import- ance. I have related this incident

fully, because I think it throws a light upon the mental methods of this remarkable man methods that made him not only the greatest constructive statesman of his age, but one of the greatest historians and naturalists as well. And the charming thing about it was that he was never for one minute in the least proud or dogmatic or puffed up over his great accom- plishments or abilities. He was ever the same modest, unassuming, off- hand, democratic man, ready to meet on a common basis of manhood, everybody from kings and ambassa- dors down to the humblest man in overalls. No wonder that scholars and philosophers revered him, and that the people loved him as they have loved no other man since Abraham Lincoln.

Know Your A book on pedagogy Patrons which I read some forty

years ago, divided the whole educational problem into three parts: first, the being to be taught; second, the subject to be taught; and, third, the teacher. It was not very long before I learned that there is a fourth element in the problem, and a most important one, namely, the parents of the being to be taught. Of course, when everything was run- ning along smoothly, the pupil liking his work and doing it well, and with a fairly good opinion of his teacher, the parental element of the problem was not much in evidence. But things were not always thus serene. There were pupils who did not take kindly to their books, did not do their work well, and did not seem to care greatly whether "school kept or not." Pretty soon I found out that in these cases, i1 was greatly to my advantage to have the parents on my side. If a boy or a girl knows that the teacher is solid with father and mother, that boy or girl will mighty rarely give trouble. On the other hand, if the teacher and parents are strangers or know each other but slightly, the pupil who is a "bad actor" counts on being backed up at home if he gets at loggerheads with the teacher, and usually he is not disappointed. Of course, the teacher and the parents have the same purpose in view, they both want the boy or girl to get on well at school. In the undertaking of education, they are partners. There- fore they ought to work together. But flow can they work tofether if they do not even know each other?

In my early teaching experience, I recall a family named Brown. They were farmers, and sent several rather unruly children to my school. They were English of the well-to-do peas- ant class, but not very pleasant people for one to know. I found out that nearly all my predecessors had had more or less trouble with those Brown boys, also, that the boys were invariably backed up in their deviltry by the parents. I also learned two other things: First, that the boys were under strict discipline at home; second, that former teachers never

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made any friendly calls at the Brown home, although these teachers were social enough with the American fam- ilies of the neighborhood. Of course, there were a plenty of busy folk to tell me that I "was sure to have a lot of trouble with those Brown young .me?." So, 1 resolved to head this trouble off. When school was out the first Friday afternoon, instead of going directly to my boarding place, I turned up the lane that led to the Brown farm. Catching up with the boys, f asked the oldest one, "Where 1 . you live. Jimmie?"

"Over to that white house on the hill." he answered.

"Why, that looks like a pretty nice farm; would it he all right for me to go over with you and take a look at it?"

"i >f course you can, sir; father would be glad to have you," and the pleased grins on his face and those of his brothers showed that such an attention on the part of a teacher was an unusual honor.

Before reaching the house, we came to the feed-lots where the senior Brown was distributing fodder to a fine bunch of durhams. He looked at me rather truculently, I thought, as I approached, evidently surmising that his boys had got into some of their usual scrapes at school, and re- solving to stand firmly by his progeny of the Brown clan.

"Mr. Brown," 1 began, "I am the new teacher, and they tell me you are an Englishman. Now, I have always heard about the fine farms you have in the old country, and I thought I would come over this arternoon to see what a real English farm looks like." It was a delight to see his harsh old face dissolve into pleased grins.

"Willi Zur, yer veera wulcome, I'm sure, although thur beaut mooch to see I'm feared, weuns doant varm ut in this coontra as close as we does hack 'ome. 'Ere boys! Joomp up an' feenish throwin' th' stalks to th' beasts viles I shows th' taycher roond a bit."

The next hour I spent very interest- ingly in being enlightened as to agri- culture from the Yorkshire point of view, after which I was taken to the house, introduced to "th' Missus," and made welcome to a bountiful supper of fried chicken, cream biscuit, plum pudding, and seed cakes, the whole being washed down with some real old English ale of Mrs. Brown's own brew. You may be sure that Mrs. Brown's supper won quite as much praise as I had accorded her hus- band's farm, and when I went away there were hearty invitations from both to "coom an' see tins again."

It hardly needs adding that there was no trouble with "those Brown young ones." A month or two later on one of them tried to start some- thing, but he wilted quickly when 1 hinted to him that it might be neces- sary for me i,, go up home with him and talk things over with his parents. He knew well and good that there would be no backing up at home this time.

1 believe it would be a good thing if all school people would get a bit nearer to the parents than they usu- ally do. Fake them into the partner- ship, and make them feel that they are in.

Blueberries and Some time ago, 1 Bolshiviks visited the Bureau

of Plant and Ani- mal industries at Washington. While there, I ran across a scientist whq knows all about blueberries. I did not suppose there is anything of im- portance to know about blueberries, beyond knowing where they grow and how to convert them into pies, but it seems I was wrong.

The blueberry is one of the most coy and elusive and temperamental of plants. For instance, like the cotton- tail rabbit, the bobwhite. and the prairie hen. it has hitherto resisted all efforts at domestication. Straw- berries, blackberries, gooseberries, in fact, about all the rest of the berry tribe can be made to grow in gar- dens and discard their wild ways and take an education. Not so the blue- berry. Transplant it to the garden, and it promptly dies: and the richer and more mellow the soil, and the tenderer the cultivation, the sooner it dies just goes on a hunger strike from the start. In short, the blue- berrj simply refuses to be fooled with or petted in any way. At least this was the case until this patient scien- tist started in to find out just what was the matter with the blueberry, a task, I may remark, in which he is making considerable progress. The first thing of importance that he found out was that the blueberry had to have a soil with an. acid reaction; no lime or phosphates or nitrates or pot- ash for it. It absolutely refuses prac- tically everything that the ordinary plant likes. It insists upon the thin sour soil that is formed by the decay- ing leaves that fall upon the sand or the granite rocks of the eastern hills and mountains. Agriculturally speak- ing, it flourishes with poverty and perishes with prosperity.

It would seem that something very like this is true of that human wild thing called socialism. It flourishes luxuriantly in various sour social soils of Europe, but try to transplant it to the warm generous loams of America, and it promptly peters out.

\\ ithin the past seventy years or so, various futile attempts have been made to get socialism going in this country, and in a most readable ar- ticle in a recent issue of the Saturday Evening Post. Uncle Joe Cannon gives some account of them. There have been a dozen or so of these em- bryo I'topias, running all the way from the adventure of George Rapp and Robert Owen at Xew Harmony, Ind., in 1815-26, down to George M. Pullman's attempt to socialize the em- ployees of the Pullman Car Co., .i! Pullman in South Chicago. Besides these localized socialistic ventures, there have been from time to time, such fervid country-wide outbreaks as the Knights of Labor, the Farmers

Alliance, the I. W. \Y., etc., but none of them lasted long. The soil in this country is not sour enough, at least, not yet.

Xow, that Government botanist I have mentioned, has finally succeeded in yetting blueberries to grow in a garden, but the only way he could do it was to surround them with the thin suor soil of their native heath. Prob- ably we can get socialism going in this country in the same way, if we only let the soil get thin and sour enough. We have already come near to doing this in the East Side in New York, and in some of the slums of Chicago and a few other cities. This is perfectly understood by the thrifty socialistic gardeners, the Em- ma Goldmans, Scott Nearings, Hay- wards, Debbses, and Bergers, who al- ways set up their soap boxes where there is the most poverty and vice a id crime and discontent. If we want to arrest the growth of Bolshevism in this country, we must clean up these muck patches of our cities, drain off the cesspools of vice, provide good housing, and decent living conditions, generally, and finally, cultivate the soil clear to the bottom, with the best schools that money can buy. Do this, and bolshevism will die off like blue- berries in a truck patch.

This is the Centennary of Christo- pher Latham Sholes, principal inven- tor of the first practical writing ma- chine, Model 1 Remington, which appeared on the market in ls?4. The National Shorthand Reporters' Asso- ciation have started a movement to erect_ a suitable monument over his grave in Forest Home Cemetery, Milwaukee, in honor of the inventor who died in 1890.

The January Remington Notes con- tains an article by Charles E. Weller, Sec.-Treas. of the Sholes Monument Commission, who is the only surviv- ing friend and intimate of Shole's. The monument is to be erected solely from popular subscriptions as a me- morial from the great army of typists and other workers who have been be lefitted by his labors. Subscriptions are solicited only in sums of a dollar or less, and may be addressed to Charles K. Weller, :.'06 Masonic Tem- ple, La Porte. Ind.

Miss Marjorie Murphy, of Danbury, Conn., Business Institute, is a new teacher in Drake Business College, Union Hill, N. J.

Miss Florence Ordway, of the Water- bury, Conn., High School, was recent- ly chosen to teach stenography in the New Haven, Conn., High School. D. A. O'Connell, penman, R. I). X,.. 4, Le Sueur Center. Minn., and who has just begun advertising his pen work in our journal, has favored us with a number of his written cards. Mr. O'Connell is endeavoring to build up a card writing business, and we hope that he may he successful. We believe him to he a very deserving young ni in. and we also believe that he will do his best to please all cus- tomers.

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FEDERAL AID FOR COMMER- CIAL EDUCATION

EDITOR'S NOTE The Federal Board for Vocational Education was organized under the Smith-Hughes Act which was passed bj - for the purpose of stimulating voca- education through the United States in us organization the Federal Board has included commercial education and has ap- pointed F. C. Nichols as Assistant Director tor this field of vocational training. By an arrangement with Mr. Nichols notices regard- ing the Board's work will be published from tune to tunc in this paper. The following an

mcement has to do with retail selling

! ication, which is one of the most important Branches of commercial education yet to be established on a satisfactory basis Depart- ment stores and other retail establishments are awakening to the necessity for better brained sales people, and facilities for giving the kind of training that will meet this need mast be established under the direction of commercial educators in large retail centers. School authorities will be glad to know that Federal aid is available for sue' they have been provided for by sta I : mal educ ition plans which ha\ ,

bj the Fi deral Board for V.

Many inquiries are being received by the Federal Board for Vocational Education regarding the policy of the Board in the matter of part-time commercial classes. The recent Retail Selling bulletin issued by this Board outlines several types of courses in preparation for better service in the retail field. Merchants and school authorities are interested in such courses and want an authoritative statement concerning their organiza- tion. This brief explanatory state- ment is offered in the hope that it will answer some of the many questions that have been difficult to answer at an earlier date.

In the organization of commercial courses in high schools there should be provision for contact with busi- ness through a part-time arrangement. Commercial teachers generally will be interested to know that such courses may receive federal aid if they are provided for in the state plan of the State Board for Vocational Education which is approved by the Federal Board for Vocational Edu- cation.

The federal vocational education law, known as the Smith-Hughes Act, was designed to stimulate the devel- opment of this type of training in all the states. The four general divisions of vocational education provided for arc Agricultural, Commercial, Home Economics, and Industrial. Adequate, though not exactly the same, provi- sion is made for each of these four departments.

Aid in the form of subsidies was not thought necessary for the further development of the usual types of secondary commercial training, but financial stimulus was made available to encourage part-time courses. Such courses may be given in continuation or all day schools so long as the re- quirements of the law are met. The Federal Board rulings under which commercial cj.irses may receive finan- cial aid are explained herein for the benefit of educational authorities in general and commercial teachers in particular.

"Federal money may be used in part-time schools and classes for the

salaries of instructors in trade, home economics, industrial, commercial, and general education subjects, as provid- ed hereunder."

1. "Such part-time classes must be classes which divide the working day or school time between in- struction and practical work in shop, factory, home, office, etc."

Commercial courses, for the most part, have been so intermingled with academic courses as to make part- time office work impracticable. The entire emancipation of business train- ing by means of an entirely separate class organization in a cosmopolitan high school may increase slightly the cost of such training. Therefore, the need for federal aid is quite as defi- nite as it is in the case of other types of vocational training. Approved onirses which provide instruction for employed persons for a minimum of 144 hours are entitled to federal aid, if all other requirements are met. Such instruction must be given on school time. The alternate week plan for at least one year is suggested for commercial students.

In any full provision for continua- tion school work, commercial courses must be offered. In one city out of 2750 employed young people between the ages of 14 and 1 fi years. 2450 of them are classified as commercial workers. Part-time courses for such persons may receive federal aid if all the requirements set forth herein are complied with. Local surveys will in- dicate the need for this kind of con- tinuation school training.

.'. "The subjects taught must be such as are designed to 'increase the civic or vocational intelli- gence' of the pupil."

All technical commercial subjects serve to increase the vocational intel- ligence of pupils and therefore, such subjects meet this requirement. It must be emphasized, however, that the subject matter must be closely re- lated to the employment and really supplementary thereto.

i. "Federal money may be used for reimbursement for part of the salary of an instructor only in cases where it is shown that the cost of such an instructor repre- sents an addition l&jthe expen- ditures of the school system in- curred because of the operation of such part-time classes over and above expenditures for reg- ular classes."

Such part-time class instruction must be given by a teacher especially employed for this purpose. Such a teacher may not teach regular full- time classes, but may devote some time to necessary co-ordinating work between employers, employees, and the school.

4. "Where such part-time pupils are taught in a regular day class already established so that the class does not represent an ad- ditional cost to the school sys- tem, Federal money may not be

used for the salary of the in- structor of such a class." On the assumption that part-time students are to be given special in- struction in the light of their proven needs, such students may not be mingled in already established class- es. Special teachers for special classes are the only kind that can be subsidized out of federal funds.

5. "Part-time schools or classes may be operated for persons over 14 years of age, without upper age limit, provided that the instruction given is designed for and suitable to enlarge the civic or vocational intelligence of workers over 14 and less than 18 years of age."

Pupils must be at least 14 years of age. but pupils of any age above this minimum may be included. The sub- jects of instruction must, however, be such as can be taken profitably by pu- pils between 14 and IS years of age. In other words, the subjects included in such a school or class must be of less than college grade.

6. "In the plans set up by the States two general groups of teachers shall be recognized and qualifications shall be indicated for each under part-time schools or classes: Teachers of subjects designed to enlarge the civic in- telligence; teachers of subjects designed to enlarge the voca- tional intelligence."

While teachers possessing the usu- ally prescribed training and exper- ience for grammar school or academic high school work may be acceptable for part-time classes in the general subjects, specially trained teachers who have had business experience are required for the technical commercial classes. States desiring to include in their plans provision for part-time commercial classes must, therefore, distinguish between these two types of teachers in setting up their quali- fications of teachers.

7. The following interpretation of the expression "who have entered up- on employment" should be carefully noted:

( a ) "Where persons definitely schedule for employment in a trade or industrial occupation, by a written agreement with the employer are given before being employed instructions in a class fitting them for advan- tageous entrance to such trade or industrial occupation, such class may be considered as a part-time class and Federal moneys may be used for its support, under the provisions of section 11 of the vocational education act."

(b) "Such classes may also be open to those already employ- ed, who may receive better preparation in the occupation they are already following, or promotional training for a new occupation."

(Continued on page 24)

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COMMERCIAL COURSES IN SECONDARY SCHOOLS

F. H. Hosmer, Central High School, Minneapolis, Minn.

The expressions liberal education, industrial education, and professional education have come to convey a somewhat definite meaning. Can the same be said of commercial educa- tion? What has it meant in the past, what does it mean now, what should it mean in the future? These are questions difficult to answer.

There has been in the past and there is now an indefiniteness and un- certainty of aim and purpose in con- nection with commercial education. There have been great diversity and uniformity, paradoxical as that may seem, of opinion and practice in re- gard to commercial education. This is discovered at once by studying and comparing commercial curriculutns put out by different schools. The diversity consists in the number and kind of non-vocational and related vocational subjects included in the courses; and the uniformity consists in the number and kind of vocational subjects included in the courses. The uniformity found in commercial courses would indicate the subjects considered essential for a commercial curriculum. These essential subjects upon which there has been general agreement are bookkeeping, stenog- raphy, commercial arithmetic, and penmanship. These technical subjects, supplemented with more or less of language, history, natural and social science, and mathematics give the sub- ject matter of commercial education as we find it in the commercial cours- es of the past and present.

What can the study of such subjects prepare for in the business world? Only for positions as clerks, book- keepers, and stenographers. Clerical work has been the vocational objec- tive of commercial education of the past and present. In the main the training for this kind of work has been good, but the clerical conception of the business world is too narrow and limited. It recognizes only 15% of the demand for commercial em- ployees.

Commercial courses for the future should take cognizance of the entire field of commercial activities and pro- vide a larger number of vocational objectives. The vocational idea should dominate the entire course, for com- mercial education is vocational educa- tion.

The demands of the business world should determine the kind and extent of vocational training to be provided in commercial programs. Commerce has to do with the exchange of com- modities. It may be domestic or for- eign. In either case it involves a knowledge of wholesale and retail buying and selling, recording, trans- portation, markets, mediums of ex- change, financing, labor, capital, busi ness organization and management, communication, social and industrial conditions and influences, invest-

ments, advertising, salesmanship, in- surance, and business law.

Some of these activities cannot be trained for directly in the secondary schools. Salesmanship, advertising, commercial design, retail selling, and the application of the sciences to the industries can and should be given more attention as vocational objec- tives.

Those activities that cannot be trained for directly in the Secondary Schools are provided for in the High- er Schools of Commerce. The atten- tion of the students should be called to the larger and better possibilities to be reached through these courses, and the Secondary Schools should ar- ticulate with the Higher Schools of Commerce by m e a n s of proper courses.

The needs and opportunities of the business world are not the only con- siderations in framing a commercial course. Tendencies and characteris- tics of students and educational theory should also govern.

Those students who will remain for only one or two years must he defi- nitely provided for by specialization and concentration upon vocational subjects. All other work should be related to the vocational objectives, and to health and citizenship in order that the time spent in school may result in the most specific values possible.

Those students who will continue for four years and make the High School a "finishing school" need courses made up of (1) required sub- jects that will train for the following objectives: "Health, Worthy Home Membership, Citizenship, and Funda- mental Processes." (:.') Electives that will provide a choice of vocational objectives for boys and girls as their tastes, aptitudes, and opportunities require. (3) Special subjects that will develop "Ethical Character and a Worthy Use of Leisure."

Those students who will continue for four years and make the high school a "fitting school" for the Higher Schools of Commerce need university preparatory courses con- taining vocational subjects that relate to those given in the Higher Schools of Commerce and other subjects ne- cessary for entrance to the universi- ties.

Mr. Walter O. Siler, who last year had charge of the commercial work in the Grove City, Pa., College, left Grove City late in December for his present position with the Atascadera, California, Beach Land & Improve- ment Company. He finds his new business position very pleasant. Mr. C. E. Bowman, formerly of the Watertown, X. V., High School, then of the Chelsea, Mass., High School, and recently with the White Plains, N. Y., High School, has been chosen as commercial teacher in Gir- ard College, where the well-known leader in education circles. Dr. Chees- nian A. Herrick, is the President. Doctor Herrick and Mr. Bow- man are to be congratulated.

EASTERN COMMERCIAL TEACHERS- ASSOCIATION Twenty-first Annual Convention

Time April 17, Is, 19, 1919.

Place Springfield, Mass., High School of Commerce Building.

Thursday Afternoon (April 17) 2:00 Opening session. Address of wel- come, response, and three other short addresses.

Thursday Evening Reception in the Grand Ball Room of the Hotel Kimball (Convention Headquarters).

Friday Morning General topic, "The New Era of Commercial Educa- tion," in charge of Frederick G. Nich- ols, of the Federal Board for Voca- tional Education.

Friday Noon Luncheon served in the High School Building.

Friday Afternoon Round Tables. There are small conventions in them- selves.

i rregg Shorthand, W. W. Lewis, of Providence.

Pitman Shorthand, J. E. Fuller, of Wilmington.

Penmanship. S. O. Smith, of Spring- field.

Bookkeeping, R. G. Laird, of Bos- ton.

Private School Managers and Prin- cipals, F. L. Mark, Brooklyn, and E. H. Norman, Baltimore.

The Typewriting part of the pro- gram will be taken care of later in the afternoon at a joint meeting of the Shorthand and Typewriting teach- ers.

Friday Evening A public meeting in the auditorium of the new City Hall of Springfield, to which the citizens of the town are invited. The speaker will be a man of national reputation.

Saturday Morning A joint meeting of the teachers at which several in- spiring addresses will be made, fol- lowed by a short business meeting, and adjournment.

Officers H. G. Healey, President, 609 W. 158th St., New York City. Tel., Au- dubon 5698.

C. F. Rittenhouse, Vice-President, Simmons College, Boston, Mass.

D. A. McMillin, Secretary, Central High School, Newark, N. J.

L. B. Matthias, Treasurer, High

School, Bridgeport, Conn. John J. Arnao, Jr., Asst. Secretary,

Central High School, Newark, N. J. Mrs. L. B. Matthias, Asst. Treasurer,

Bridgeport, Conn.

Executive Board

D. A. McMillin, Secretary, Central High School, Newark, X. I.

M. II. Bigelow, High School, Atlantic

City, X. J. C. W. Stowell, The Marquand School,

Brooklyn, X. Y.

E. H. Xorman, Baltimore Business College, Baltimore. Md.

F. L. Mark. Hefflev Institute, Brook- lyn, X. Y.

W. A. Barber, New York University, New York City.

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AUDITING

By Theodore D. Krum, Principal

Coml. Dept., McKeesport, Pa.,

High School

In this, my first article, I shall en- deavor to point out why every busi- ness should have its books audited periodically by a Certified Public Ac- countant, or at least by an auditor whose ability is unquestionable. It has been estimated that only about ten per cent of businesses today are having their books audited by profes- sional auditors. Truly, it is amazing how the average business man loves to fool himself year after year, over- valuing his assets, capitalizing his ex- penses and under-estimating his lia- bilities, until he is brought to a reali- zation of his true financial condition by an auditor or by bankruptcy.

Banks and investors are demanding that the borrower submit a statement showing the condition of his finances, certified to by a professional auditor. They have found that statements not so certified have in many cases not shown the true state of affairs. The extension of credit by a bank depends on the judgment of its officers, and these officers have learned in the school of bitter experience that they cannot depend on a statement not approved by a professional auditor. The auditor, by reason of his inde- pendence, is peculiarly fitted to obtain the facts needed by the bank officers in forming their judgment.

The chief object in anv audit should be:

(1) To determine the financial con- dition and net earnings of a business. (.') To detect, or at least prevent, errors and frauds.

The pioneer auditor who looked chiefly for errors and frauds served a good purpose in his day, but the audi- tor of today must do more than detect errors and expose frauds. He is the business man's financial adviser. Who is in a better position to pilot and direct the business man from the shoals of bankruptcy and despair? He must be in a position to submit to the stockholders (the true owners of any business) or to the bondholders at regular periods, a condensed, com- prehensive statement showing the financial and net results of the busi- ness in which they are so vitally in- terested, and to certify that such statements show true results.

In a partnership, the books should be audited at stated periods. Many firms overlook this very important detail, for no partnership (even the marriage partnership) has been en- tirely free of quarrels and petty dif- ferences. These differences may be, and usually are, adjusted as between the partners. But in the case of the death or bankruptcy of one of the partners, which will in most of the states cause a dissolution of the part- nership, the adjustment may not be entirely satisfactory to the heirs or the receiver of the deceased or bank- rupt partner's estate. Unless these differences can be amicably adjusted to the satisfaction of complainants,

the necessary litigation with it-- ac- companying legal expenses may easily exceed the amount in dispute. The auditor, looking through eyes unpre- 1, (for those of the parties to the suit are sure to be) will submit a statement showing the basis for a fair distribution of the deceased or bank- rupt partner's portion of the net re- sources of the firm.

Then, too, when the business is about to be sold the auditor should be consulted. The prospective buyer is naturally anxious to protect himself. In order to so protect himself he de- sires to have an unbiased statement showing the results of the undertak- ing covering a period of, say. five years. Such a statement can only be supplied by a professional auditor.

The president of a large corpora- tion in which he owned a controlling interest was offered a large sum of money for control, subject to exami- nation of the books and records by a professional accountant. He accepted the offer. When the auditor attempt- ed to ascertain the earnings for a per- iod of years he found that no accur- ate records had ever been kept. The profits had been large, but the only proof of these profits was the money in the bank. Physical inventories had never been taken and book inventories had not beep kept. The plant was operating on an extensive scale, but as no records were kept to show how the profits were realized, the deal was called off. The president complained bitterly. He had paid large dividends, he had the money in the bank to show that he was making money, but he was unable to --how how and where In- derived the profits. Most business men look forward to the time when they can retire. Surely they are do- ing themselves and their families an injustice in neglecting to have their books audited regularly.

Again, mercantile agencies are de- pending more and more on the state- ments of professional auditors. Credit men are loath to grant the highest credit to those businesses that do not or will not submit statements certi- fied to by an auditor. As every busi- ness man, deserving the name, is anx- ious i'i preserve the good credit rating of his company, he should see to it that the books of the concern are audited regularly.

The detection of frauds is still an important part of an auditor's duties because thousands of dollars are lost annually through the dishonesty of trusted employees. Most men are honest, and the courts hold that a man is honest until it is proved that he is not. Sad to relate, it is always the trusted emplo3-ee who is guilty of fraud or embezzlement, for an em- ployee who does not have the man- agement's trust would not be in a position where he could embezzle funds. There is a distinction which should be noted here, between em- bezzlements, larceny, fraud, misap- propriations, and defalcation.

Embezzlement is the fraudulent taking of another's money or goods entrusted to his care for his own

use. 'flu- auditor must distinguish between embezzlement and larcency. If the warehouseman were to take cash from the general office safe, he would be guilty of larceny. If the bookkeeper, whose business it is to account of cash received, cash paid, and on hand, were to misappropriate tor his own use, money belonging to his employer, he would be guilty of embezzlement.

Quite recently in one of the larger Eastern cities, the cashier of a leading bank committed suicide under suspic- ion, circumstances. An investigation was begun and an accountant called in. who discovered discrepancies in the cashier's books of upwards of Forty Thousand Dollars. This is an example of embezzlement. I might also add that if the bank examiner had audited the books of the bank as he should have done and had per- formed the work for which he was paid, such condition would never had arisen. Bank examiners are paid a certain stated sum to examine the accounts of banks, which amount in most cases is deplorably inadequate. The amount paid the bank examiners is smaller than that paid to men do- ing similar work in other fields. From the sum paid them they are supposed to paj their hotel bills and the salar- ies of any assistants that may be necessary. As can be readily seen, few bank examiners ever employ as- sistants, which simply means that the .audit cannot be very comprehensive. Below 1 am giving another case of embezzlement. A small concern in Central Pennsylvania employed a bookkeeper, who was also cashier, time-clerk, bill-clerk, office boy in fact he constituted in himself the en- tire office force. For five years this bookkeeper padded the pay-rolls of his employer. The practice was only discovered when an auditor was called in to audit the books. In the course of the audit, the auditor asked for the pay-rolls. Taking these he went out into the plant and asked for each man whose name appeared thereon. Of course, the foreman knew nothing about the men whose names appeared on the pay-roll but wdio were never employed by the company. The book- kei pi i received a free ride, is receiv- ing free board and lodging, works for nothing, lives in a building surround- ed by a high stone wall, and has his present domicile rented or leased for twenty-four years. Of course, he is learning a useful trade now.

Larcency. as I have mentioned above, is taking that which does not belong to the thief. He has not had the thing taken entrusted to his care. An office boy was in the habit of ex- tracting stamps and small amounts of money from the cashier's drawer while the cashier was temporarily away from his desk. These thefts continued over a period of several months. Although the amounts ex- tracted were small, this constitutes larceny and the court so rendered its decision.

Fraud has been defined as a mis- statement of a fact with knowledge of

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it-, falseness ur with an utter disre- gard as to its truth or falseness, with the intent that it he acted upon by the injured party and who did actually act upon it to his detriment. Fraud embraces all dishonest or deceitful acts whereby one is deprived of some valuable thing without his knowledge or consent. While deceit is a char- acteristic of fraud, yet deceit does not reach the gravity of fraud. Usually fraud consists of misappropriating cash, either by failure to account for all cash received or by entering on the cash paid side of the cash book fictitious amounts in all or in part. Sometimes the manager or other offi- ial who receives a commission on sales will endeavor to increase the amount of the sales account.

1 have in mind a company that is paying its salesmen two per cent on all sales orders filled by the house and on which the salesman's name ap- pears. For years one of the salesmen made it a part of his daily task to go over the sales orders at the close of each day and write his name in the place provided for this purpose. on several orders not bearing any names. As many orders came over the phone, this salesman was reaping ,i rich harvest at the expense of the other employees of the concern.

Misappropriations of funds and de- falcations are newspaper terms and not technical terms of law. The cor- rect term for misappropriations of funds is embezzlement. The correct term for defalcation is embezzlement. We are prone to wrap up and hide an evil deed in the folds of a fine sounding word. Let's call a lie, a lie, not a prevarication.

The business man is coming to un- derstand that the disclosure of frauds is only one of the advantages of hav- ing his books audited periodically. As mentioned before, the detection and. conversely the prevention of frauds, is still an important part of an auditor's work. If an auditor, af- ter using all his skill and professional ability in his search for fraud, over- looks or fails to discover a well-con- cealed case of embezzlement is legally immune from liability, still he should be professionally responsible. Care must be taken in every audit to see that every avenue in the direction of fraud is closed to a clerk who is dis- honestly inclined. In a small business the manager or owner can personally keep in touch with all phases of the concern's activities. As the business grows, the manager must of necessity lose this personal touch and relegate a portion of the work, which he for- merly performed, to subordinates. The chances for embezzlement, how- ever, in either a large or small con- cern are certainly fraught with perils For the crooked one, especially in the business whose books are examined regularly by competent auditors.

Many business men are uncertain whether to engage an auditor monthly or annually. A monthly audit is en- tirely feasible, although not always desirable. In the case where books are audited monthly a closer check

can be kept upon the work of indi- vidual clerks, in other words, the auditor is able to have a more or less intimate knowledge of anything going on in the office of his client. There is also a good moral effect on the office force, for they, not knowing when the auditor may drop in. are extremely vigilant lest an error arise which might appear to be question- able. If errors of principle or omis- sion exist they will be brought out by the monthly audit, whereas without the monthly audit they would remain undetected for a much longer time. However, there is a serious disadvan- tage in having the books audited monthly and that is the expense, which, in most cases, would make the monthly audit undesirable if not en- tirely impracticable.

A yearly audit in most cases is sufficient, and in nearly all cases an auditor is seldom called in more fre- quently. The advantage of a yearly audit is in the small expense incurred and the practical results achieved. The disadvantage of a yearly audit lies in the fact that a serious error or a bad case of embezzlement might remain undetected for upward of a year, allowing sufficient time for the culprit to resign and leave the coun- try without any suspicions being aroused.

Ordinarily when the bookkeeper's balance is "out," he checks from the books of original entry to the ledger or book of final entry. This is called "checking forward." The auditor in auditing a set of books, where em- bezzlement is suspected, should check "backward." That is, he should check from the ledgers to the books or orig- inal entry. This is a favorite method of checking where there is suspected embezzlement or fraud. By checking from the ledger to the books of origi- nal entry there is no chance of ficti- tious amounts appearing in the ledger without the same amount also ap- pearing in the books of original entry.

In concluding this article I wish to explain in some detail an audit con- ducted by an auditor (for whom I acted as assistant) for a large whole- sale and retail hardware store. The company in question was carrying two bank accounts, one as an active check- ing account and the other as a time deposit to be used in case of emer- gencies. The time came when the company desired to withdraw its de- posit from the bank in which the time deposit was maintained. The balance at that time was around One Thous- and Dollars, which amount also usu- ally made up the pay-roll for the week. The bookkeeper drew a check on the bank in which the time deposit was kept for the amount of the pay- roll. When the check was presented to the bank it was protested because no money was on deposit, or at least not nearly enough to pay the amount represented 'by the check. Of course the bookkeeper insisted that there was sufficient money on deposit and that surely the bank must have made a grievous mistake. The manager did not know whom to believe, the hank

or his bookkeeper. The bookkeper,

alter weeks of checking and re-check- ing, finally confessed 'that he was not big enough for the undertaking. A certified public accountant was called in, and a careful audit was made of the books covering a period of five years.

All cancelled checks were carefully cheeked against the cash paid side of the cash book (all payments were made by voucher check). All can- celled checks were checked against the "vouchers returned slip" as issued by the hank and which accompanied the cancelled checks returned by the hank. As a separate column was used for the dealings with each bank, this part of the audit was comparatively easy. All receipts were carefully aud- ited and the amounts traced in to the bank. As all old deposit slips were available, this, too, was cora- tively easy. All cash sales for the day were entered on the cash register slip and turned in to the office at the close of each day's business. All cash taken in by the office was entered in a petty cash hook, and from this book, at the close of the day, entries were made in the general cash book. Both sides of the cash hook was then added on an adding machine, the totals proved and the balances verified. Ev- erything up to this point was abso- lutely correct.

Then an audit was made of the Xotes Receivable. It was the prac- tice of the concern to have all notes discounted at the hank as soon as they were received. All notes were traced in to the bank and proceeds credited to the concern. The notes were then carefully scrutinized and here the discrepancy was brought to the surface. Several notes aggregat- ing about One Thousand Dollars had been received, taken to the bank and discounted, the proceeds being cred- ited to the concern by the bank. When these notes fell due they were dis- honored by the makers and protested by the bank. The concern was called upon to pay the notes, which they did in due time, and the checks for the notes entered on the cash paid side of the cash hook. The amounts were debited to "Notes Receivable" account instead of being charged back to the customer, and strange to relate the bookkeper never thought it necessary to adjust his cash account in the least. The firm that had given the notes had at the time of the audit gone into bankruptcy several years prior to the day of the audit. An attempt was made to collect of the bankrupt firm. but of course nothing could be re- ceived.

It took the auditor two weeks to locate this error; the company lost the Thousand Dollars which could have been collected at the time the notes were protested but for the in- competency of the bookkeeper; it cost several hundred dollars for the auditor by way of fees and other ex- penses; besides the worry both on the part of the manager and the book-

l Continued on page :24)

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THE VALUE OF SHORTHAND

TO THE COMMERCIAL

STUDENT

By Wm. F. Bennyhoff, Principal,

Gregg Shorthand Dept., Heald's

Colleges, San Francisco, Calif.

1 have often been asked by tin mercial student, "Is it worth while for me to take up shorthand?" To answer intelligently permit me to review briefly the conditions confronting young men and young women nowa- days. In the multifarious ramifica- tion* of mercantile life today we are told that there is demand only for the trained specialist only those who are equipped to excel in one particular line are successful in attaining the highest rank; that to spend too much time in preparing oneself to do more than one thing is unnecessary, and an added expense that the future will not compensate for.

I m:>st emphatically disagree with a.i\ such hypothesis for it stands to reas m anil events in the experience of too many young men and women have confirmed my contention that training oneself for one thing only is in many cases apt to result in pushing one into a rut, and nothing could be more undesirable.

1 will admit that the student should urate on one study to the ex- tent of making himself master of this s ibject. By having properly prepared himself to enter commercial life as a bookkeeper or stenographer does not necessarily mean that with average ability he cannot and should not like- wise so train himself in other branch- es that when the emergency arises he is not prepared to step into the niche with credit to himself and the satis- faction of his employer.

Let us take for instance the average bookkeeper. To my mind there is no more satisfying calling than is to be found here, and I know- of no occupa- tion that calls for a greater display of initiative as well as the firmer attri- butes of patience, neatness and thor- oughness. The bookkeeper, better perhaps than almost any other em- pi lyee, acquires a keener insight into the financial situation of the concern if he is a close observer. If. in other words, he makes proper use of his eyes and ears, he soon discover* thai commercial business is wider in its scope than at first glance appears; that no matter how carefully any branch of it has been planned and is being conducted, there is always room for improvement or accomplishing said results in a more economical or efficient manner. He discovers, too, that more preparatory training would have fitted him to take advantage of opportunities that are closed now to him. Time and again I have heard tiiis statement made by bookkeepers; "Not long ago I could have stepped into a position paying a considerable advance over my present salary if I had been aide to do shorthand and typing."

Vou never can tell when you will feel the desire to get out of what may

be to you a rut; but lack of prepara- tion may prove a stumbling block that shall prevent your breaking the shackles that bind you to the mill wheel of mediocre routine.

I would not be misunderstood as contending that bookkeeping does not offer possibilities of satisfactory im- provement to the young man or wo- man; for here the field is wide and profitable here are opportunities that spell success to just the extent you are qualified by nature, ability and temperament to grow up to.

I am referring to the average stu- dent who must of necessity meet the average conditions of life. To these 1 say: "Prepare yourself in as many branches as your time and finances will permit."

Let us take a glance into the future and perhaps we'll see wherein my premises are justified. John Smith graduated as a bookkeeper. Xot all the positions open to him give definite promise of his becoming head book- keeper or chief accountant for a good many years, if ever.

He may find himself established with a concern which is fortunate enough seldom to lose an employee. If he is wise he will not entertain the idea of changing, for he is firm in the belief that a rolling stone gathers no moss. (And let me say here that few young men have made satisfactory progress in life who have flitted from one position to another, never giving to any one the concentration neces- sary to make a success of it or mas- tering its details.) So our young man some day awakens to the fact that he is in a rut. By this time he mas- be established in a home of hi* own with a family dependent upon his ef- forts. To make a change entails risks wdiich few men have the courage to face. If he has been closely observant he has acquired more knowledge of the business than should be derived only from his books. He has seen many times where an extra stenog- rapher was required, and if he had been qualified his work would have permitted his filling the gap. With an intimate knowledge of the financial details of the concern his value as a substitute stenographer would be lim- ited only by his capacity to handle greater responsibilities.

A young man or woman, therefore, has in shorthand an asset somewhat similar to the personal popularity a man counts on when undertaking a new venture in business, and even though the work as stenographer proves temporary in character, he will be adding to the sum total of his knowledge of the business through channels not heretofore open, for no employee ever gets nearer to the very heart center of the pulsating life en- ergy than this very same stenographer. When one realizes that a vast major- ity of prominent men in all walks of life today trod first the stenographic steps in their upward course, you will understand better to what extent ste- nography will enlarge the possibilities of advancement for you.

You may question the advisability of lengthening the time you are to be in school; but this additional ex- pense is negligible if you will take into consideration the increase of the earning capacity that results. I affirm without any fear of criticism or suc- cessful contradiction, that for every additional dollar spent you will re- ceive extra interest ten to twenty-five fold during the first ten years of your business career.

But if conditions are such that you cannot pursue the course in stenog- raphy, then by all means resolve that as soon as you get into a position you will take up stenography in the night school. Of course, it will mean some sacrifice of time and effort; but can you call to mind a single instance of men of prominence in life who did not make sacrifices to attain their present station? A young man or woman who thinks only of pleasure and ease never rises very high. The aviator does not keep close to the ground, but rises high wdiere free space is bis, and the one who is content to fill in the days with indifferent work and the evenings with selfish pleasure grow* into conditions wdiere, when the cares of life press down upon him, he finds himself without the power to rise above the obstacles, and such per- sons will not accept defeat cheerfully. It is from the ranks of such that our pessimists are drawn.

I would, therefore, recommend a stenographic course to all who can remain long enough to acquire it. Even the mastery of the principles of shorthand will prove of great value, for it will enable you to make notes quickly and in such measure facili- tates your daily work. This work would not greatly lengthen your course, at least the extra time con- sumed would be more than compen- sated for when you take up active business life. If you orrly mastered the theory of shorthand" while in school and finished it in night school when you get into a position, you would then find that it would offer better opportunities for advancement than you could possibly expect other- wise.

Then, too, there is the mental disci- pline incident to the study of short- hand, that is obtained in very few- other studies. In the mastery of bookkeeping certain w-ell-defined rules are worked out, numbers of them re- quire no particular alertness in men- tal application. Quite the contrary is found when you undertake to acquire the master}- of shorthand. The char- acter of concentrated application ne- cessary in this study might be likened somewhat to the drilling in mental calculation, although the latter study is not necessarily so continuous.

Educators who have come into in- timate contact with various studies have been impressed with the value of shorthand as an aid in other lines of work, some of them going so far as to master the art for no other rea- son than the mental alertness that would be acquired.

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The student who has spent several months in the bookkeeping depart- ment finds when he enter-, the short- hand department that it requires sev- eral days, sometimes weeks, before he is able to adjust himself to the differ- ent eharacter of application necessary to what he had become accustomed i,i liis previous work. There is no doubt that if the commercial student : n.i, shorthand for no other reasons than those outlined above the time would not have "been wasted, but would "ii the contrary prove a dis- tinct asset in the future, as it would constitute a development of mind, an alertness of thought, a quickness of perception and eye. that he could not have obtained otherwise.

Taking all these points into consid- eration, I can not see where a student of the commercial department would make a mistake in studying shorthand n In- time and means permit. If the stud) of shorthand is undertaken for a short time every day. before the bookkeeping course is completed, the student will find himself in the line of application that will prove most pro- fitable, when he enters the shorthand department for the full day.

C. J. Potter, formerly of Bangor, Wis .

recently engaged with Mr. H. \ Por- ter, of" the Jamestown, New York, Business College. We have every reason to believe that Mr. Porter wi 1 make a valuable addition to the fac- ulty of the well known Jamestown School.

OBITUARY

Through the recent death of Mr. George W. Leonard, the commercial teaching profession has lost another very successful teacher. The follow- ing information regarding Mr. Leon- ard has been kindly sent us by Mr. \Y. W. Paterson, of the Colton, Calif., Schools, and who has taken the posi- tion made vacant by the death of Air. Leonard:

"Mr. George W. Leonard was born in Michigan twenty-six years ago on the 22nd of January. He was a gradu- ate of Albion College, Michigan. Be- fore coming to California he taught two \ cars at Fort Morgan, Col. In addition to having charge of the com- mercial work there he had charge of the athletics, and was very successful m both lines. This would have been his fourth year in Colton Schools. At different times he had been offered positions of more importance and lar- ger salaries, but he was interested in business here and remained with the i', .It., ii schools until the time of his death, v huh occurred mi the 24th of r last from influenza-pneu- monia. He was a very successful commercial teacher, and a man great- ! ., beloved bj all with whom he came in contact."

FEDERAL AID FOR COML. EDUCATION

(Continued from page 19)

This opens the way for giving high school commercial students a part- time plan for a year at least, prefer- ably the senior year of the usual com- plete course. Prior to the beginning of the year designated for this work the pupils must be placed in positions under a definite contractual arrange- ment with co-operating employers providing for alternate school and of- fice or store work. The organization of commercial courses so as to afford pupils an opportunity to get this con- tact with business is discussed in a bulletin dealing with the organiza- tion and administration of commercial education soon to be published by Board. The initiative for the establishment of such part-time commercial courses as are referred to herein, must be taken by local school authorities. The first step will be to ask the state vo- cational board to include special pro- vision for part-time commercial work in its state plans.

AUDITING

(Continued from page 22)

keeper because of the extreme care- less, less on the part of the bookkeeper

who never made an effort to reconcile his cash with that in the bank. The fact cannot be too strongly impressed upon all bookkeepers that if they wish to be entirely free of suspicion and save themselves needless worry and fear of imprisonment, even though in- nocent, they must always use the nt- ni st vigilance and care.

One of our largest clubbers, and, we have every reason to believe one of the largest and most successful com- mercial schools in the country, is the Tri-State Business University, Toledo, Ohio, conducted by C. H. Melcher and two sons, B. O. and R. L. They have been patronizing The Business Educator for many years, and the father and one of bis sons paid us a visit some time ago.

We learned recently of the expan- sion of the institution, the growth of which necessitated new quarters. A fine building has been remodeled to accommodate the school, the Mere- dith Building. Both the second and third doors are occupied by the insti- tution, $15,000 having been expended in remodeling. It is stated that their quarters are as fine as thr.se of any other institution in the country. The ince is very good, and their

ass oi pupils is the very best. rhus far this school year they have favored our journal with exactly 375 subscriptions, which indicates that the) consider The Business Educator a real necessity in their penmanship work.

Mr. E. O. Folsom, for several years in charge of the commercial work of the Utica, X. V., Free Academy, and more recently with the Yonkers, X. Y., High School, was chosen to follow Mr. Bowman at White Plains, at a very excellent salary, representing a substantial increase over his good sal- ary at Utica.

Mr. T. D. Krum, who has been teach- ing commercial branches for Goldey Business College, Wilmington, Del., is now- Principal of the commercial department of the McKeesport, Pa., High School.

Miss Grace Herculson, of Medford. Mass., is a new commercial teacher in the Methuen, Mass., High Scholo.

Miss Mary A. Harrison is a new com- mercial teacher in the Linden, X. ]., High School.

Miss Esther K. Dieterle is a new shorthand teacher in Coleman's Busi- ness College, Xewark, X. J.

Miss Lucy A. Wightman, of Melrose, Mass., became a new member of the High School faculty at Stamford, Conn., in January. She is an assistant in the commercial department. Isaac Pitman & Sons recently receiv- ed an order for 3000 copies of their "Shorthand Instructor" from the Overseas Department of the National War Work Council of the Y. M. C. A. This order, it is stated, is probably the largest single order for a short- hand text book ever received by any shorthand publisher. Herman J. Stich, a court reporter in the Brooklyn Children's Court, and teacher of advanced Isaac Pitman Shorthand in the College of the City of Xew York, made a new World's Record on January 18 for speed and accuracy in shorthand of 00.9%, writ- ing and transcribing 300 words a min- ute for five consecutive minutes at an official competition of the Isaac Pit- man Shorthand Writers' Association. Five years ago Mr. Stich took up shorthand to help pay his way thru college. In a year he could write 120 words a minute, and won a contest for writers under 21 years of age. In the Stenographers' Class, for those under 21 years of age, Joseph Van Gelder made a record of 160 words a minute for five minutes' writing with Ki ' ', accuracy. Both the above con- testants learned shorthand from "Course in Isaac Pitman Shorthand."

We invite the attention of our read- ers to the article entitled "Commer- cial Courses in Secondary Schools." by F. H. Hosmer, Central High School. Minneapolis, Minn. In a let- ter accompanying the article Mr. Hos- mer writes: "I am offering this article as a suggestion and with the hope that it may lead to further discussion of the subject. There is certainly a great need for professional thought and discussion in the field of com- mercial education."

We agree with Mr. Hosmer that there is a great deal that ought to be cleared up on the subject, and we hope that some profitable discussion mav result from his article.

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25

WISE AND

OTHERWISE

Stories from Recent Real Life By CHARLES T. CRAGIN

Hotyoke. Mass.

Part I

IN TIME OF PEACE

"He bada boy! Vera bada boy! He steala de peanut! He steala da chestnut! He steala da bannan! He steala everything not naila down! Oh, bad! bad! very dam bad boy!" said Tonio. who kept a little fruit store on the corner, and he shook his curly head violently and waved his hands excitedly in the direction of a slim boy who slid around the corner with the speed of a jack-rabbit. "Phwy don't you catch the young divil and give him a good walloping. 'Twill do him good," said policeman Bill Cleary, to whom Tony had been telling his grievance. "Catena him! He lika da flash of lightning! He cannot be catched! Bada boy, vera bada boy!" "Deed and he is as slippery as a greased eel and a regular flash of lightning for speed," said officer Cleary as a broad grin lit up his round red face, for of- ficer Cleary knew Arthur Monroe as a good deal of a nuisance all along the beat which he traversed during the afternoon and early part of the night, and himself had enjoyed many a short sprint in fruitless effort to catch the predatory and elusive lad well known to grocers, fruit dealers and others who left their wares exposed in bas- kets or barrels or on benches in easy reach from the sidewalk.

The Advantage of Good Parents

It is a fine thing for a boy or girl to have a clean, manly, well educated, industrious father and a good, sen- sible, neat, affectionate mother, but a boy can get along pretty well with- out much of a father. I have even known in the course of my IJ-fe two or three boys wdio didn't have any fath- ers; at least they never knew who their fathers were. At first this lack of a father interfered some with get- ting into good society, but when they proved their worth and got money the world forgot about the missing father. I have known boys who had fathers that might better have been omitted altogether; fathers who were lazy, shiftless, drunken, brutal and criminal, and yet the boys came up to be good, clean young fellows. In these cases there was almost always a good mother back of the boy. You know lots of good women marry men who are entirely worthless, "and then some." All this goes to show that a boy can get along pretty well if he has one good parent and that one is his mother, but if a boy hasn't any

mother, or one that isn't good for anything, it is a pretty hard outlook for him,, especially if the father doesn't amount to much, and that was the trouble with Arthur Monroe. Mr. William Monroe, the father, was an easy going, fairly industrious man of very moderate mental capacity. He could read and write after a fashion, and that was about all. He earned $12 or $14 a week in a mill and carried most of his wages home where his wife kept house in a slovenly, hap- hazard manner. Sometimes there was food on the table when Mr. Monroe came home at night and sometimes there wasn't, for the mother of the Monroe boy was an English girl who had spent "her early life in the great cotton town of Manchester, where drinking among women is woefully prevalent; where the man of the house, earning good wages, when Sunday comes, often has to go and get his clothes out of the pawn-shop where they had been shoved up dur- ing the week to provide his wife with drink money, and where the sitting rooms of the public houses are filled with women drunk on gin, beer, and porter.. I suppose that Sarah Martin. the mother's name before she was married, had drunk liquor in her mother's milk, for she was born with a thirst and she had cultivated that thirst until she was now, at 30, that most woeful thing, a female drunk- ard, for as woman normally is of finer grain and higher spiritual nature than man, when she falls under the influence of drink and drugs she be- comes a sadder and more repulsive specimen of humanity than a man; and it was this woman who gave birth to Flash Monroe, whose story I am telling you. The boy came into the world handicapped, with a shift- less father and a drinking mother, and it is no wonder that he came to be a child of the streets. He earned his name of "Flash" because he could run like a deer, as he frequently did when storekeepers detected the hun- gry urchin helping himself to an ap- ple, peach, a banana or anything eat- able around the open doors of the grocery stores; and so he grew up under the name of Flash Monroe.

Boyhood Days

When the lad got to be eight or nine years old, truant officer McCoy gathered him in and took him to school. He was not an earnest stu- dent and his parents were by no means particular about his education, and Flash was absent a good deal from school, especially in warm weather. Sometimes h i s mother would write an excuse for him. but when he got old enough he didn't trouble her to write one but wrote the excuse himself, which saved time, for his mother was frequently in no condition to write. When the teacher. Miss Davis, visited the Monroe fam- ily, she found the mother in bed. She said she was ill and the room reeked with the odor of whiskey. It was in- deed an illness of the worst kind that was taking Mrs. Monroe slowly but

surely towards the gutter. Of course. the boy got little attention at home. His clothing was of fragmentary na- ture, trousers and coats cut down from cast off garments of his father, and the father was by no means a Beau Brummel in the matter of dress. The boy was not abused at home. His father was an easy going man and the mother was by no means vicious, but the meals she put on the table were of a decidedly scrappy nature and sometimes very scanty in quantity, as well as lacking in quality, for a large part of the rather meager wages of Bill Monroe went to pay a score at the corner drug store which made a specialtj oi "Beer, Wines and Liq- uors for Medicinal Use."

The Monroe boy was not a tough; thai i-. he was not a member of any of the street gangs that are to be found in the slum sections of every city. There was nothing vicious in his nature. His shiftless father and vicious mother had given him no ugly traits of character, so he grew up at fifteen to be an irrespon- sible lad who had little education and still less desire for it. He had learned to play pool in the cheap pool rooms where he often acted as marker and set up the nine-pins in the bowling alleys, and sometimes washed out be- hind the bar and swept up in the cor- ner saloon where his mother was a valued customer, and where he some- times stayed his active stomach with scraps from the free lunch counter, for he was an artist at abstracting fruits and eatables of all kinds ex- posed around the front doors of groceries and such places of business. You can readily see that Flash Mon- roe's youthful life was not likely to produce a good man who would be of value to the community in which he lived. But about this time, somehow or other. Mr. Kean, who had charge of the Boys' Club down on the flats, got hold of the Monroe boy and brought him into the gymnasium and the reading room of the Boys' Club. He took to the gymnasuim work very well indeed, but the reading room did not appeal to him much. In one de- partment of athletics he showed up with great brilliancy. He could run a 50 yard dash, 100 yard dash, or any distance up to one-half mile in less time than any other boy that belonged to the Boys' Club could make it. You see his whole early life had been spent in dodging, chasing shop keep- ers and policemen, and he could leave a jack-rabbit, a coyote, a rifle bullet or a streak of lightning for a short distance. You may think I ex- aggerate, but Flash was certainly very speedy. He did some work about the gymnasium and Kean saw that he had something to eat at regular periods, and when the young people of the city from the Boys' Club gymnasium and Y. M. C. A. gymnasium had a ten mile marathon race which began at the Y. M. C. A. in the city where these boys lived and ended at another Y. M. C. A. ten miles up the river, going up hill and down dale, that marathon

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race was won by Flash Monroe; and

it wasn't a race at all. just a proces- sion with the slim lad out of sight of all the rest of the contenders.

The Beginning of Business Life About this time Mr. Kean got young Monroe a job in a florist's store. It was his business to open up the store mornings, move about the heavy plants and help generally, es- pecially in the delivery of pieces for funerals, weddings, and the like. Flash didn't like the job very well. There wasn't much excitement in it and there was no chance to pick up money as he had been doing in small amounts around the pool rooms, and the bar- room and the bowling alleys. I don't suppose the hoy would have stolen money from a safe or the cash drawer, but it wasn't long before the florist who employed him. found that several small amounts that had been paid to Flash when flowers had been deliv- ered had not been turned in by him, and there was a shortage in his ac- counts amounting to several dollars; and the florist dispensed with his ser- vices saying he was proving too costly an ornament to keep in his garden. Flash protested that he didn't steal the money. The florist made no fuss albout it. and he went to work for a grocer, where he helped on the deliv- ery team and put up packages for cus- tomers in the store. He had come to be quite a nice looking boy. tall, slender, with rather good features, and quick and supple in all his mo- tions, graceful as a panther; but it wasn't long until people began to complain to the grocer that they had paid to Flash Monroe small amounts the grocer had charged up to them on his books, and the grocer, like the florist, decided that Flash was too expensive a luxury for his place, though he did not prosecute, and then Flash Monroe found a chum who was his salvation, a sort of big brother, though he wasn't much older than F'lash himself.

The Big Brother

Tug MacKenzei was a rather pug- nacious Scotty of the Clan Macken- zie. His father, a sturdy blacksmith and his mother a woman of good common sense, had brought the boy up as a boy ought to be brought up. to work a reasonable amount, to play a reasonable amount, and above all things not to lie, or steal, or do am of the foolish things that poor F'lash Monroe had learned only too well. The boys came together through playing on a ball team, organized by Mr. Kean of the Boys' Club. Tug Mackenzie was a stock lad of six teen, and since he was fourteen he had been the receiving end of the battery of the South End Meteors, a sand lot aggregation of ball players, loud of mouth and vigorous of action, the dread of umpires of a timid na- ture. With this strenous band F'lash Monroe opened up a new phase of life, for he took to baseball as a duck takes to water, and his fleetness of toot made him cover a wide area of the outfield. Indeed, with F'lash in

the middle garden almost anybody could fill in right and left field out near the foul lines, and Flash would do the rest. He was no slugger, be- ing rather light of weight and slen- i'j but he had a good eye for the ball a d his swiftness of foot made him o.ten beat out an infield throw headed to the initial bag. and once on first Flash kept the rest of the field on their tip-toes, even as does Ty Cobb, the Georgia peach. In due time he became a full member of the South End Meteors, and his idol before whom he bowed down and worship- ped was Tug MacKenzie, the slugging catcher on whom few base runners ever purloined a bag. The boys be- came almost inseparable, and under the scornful admonition of Tug, the Monroe boy learned to have at least some elementary notions about the ownership of property, and his light fingers became less adept in the trans- fer of things not nailed down.

Budding Soldiers

About this time the Meteors went down to the State camp at South Framingham during the week of the annual muster of the state militia. The Meteors were a pretty swift aggrega- tion of ball players, and they went down to play a picked team from one of the Boston militia companies. They came back after a triumphant wallop- ing of the Bostonians, very much fired with war-like spirit, for it had been a great week in camp. The weathe:' was fine and the boys had been there a couple of days, guests of the home company. They had seen the Gover- nor and his gorgeous staff review sev- eral thousand state militiamen. The Salem Cadets had been there in their scarlet coats and white trousers with Jean Missaud's splendid military band and many more bands were there, and some fine companies of infantry and cavalry. The big guns had thundered a salute and all the bands together played the Star Spangled Banner when the flag came fluttering down as the sunset gun was fired. The home city had one of the best and largest of the independent companies of state militia. Captain Fleet in command of the company was a big, handsome young fellow. He had been a soldier in the Spanish-American War and had done excellent work in Cuba, where he climbed San Juan Hill and heard bullets whistle. He came back and organized a company of state militia which he had drilled into very good shape, and he was only too glad to get two young fellows like Tug Mac- Kenzie and Flash Monroe to sign the roster and put on the army blue of L'ncle Sam, for the old gentleman had not yet adopted the khaki ex- cepting in the regular army. It was great fun at first and the boys attend- ed drill with commendable regularity, but it got to be rather an old thing after a while, especially when the two 1. iys went to work for the big F'iske Rubber Co., five miles away from home, and came back pretty tired at the close of the day's work.

It was about this time that the two

boys entered our Business School evening sessions, for they both saw that lack of education stood in the way of advancement in their work with the big Fiske Co.

Both were likeable lads and Tug, like most Scotchmen, showed marked ability in the study of accounts, but Flash's heredity was against him, and while he made some progress he went to school because Tug did. rather than because of any unquenchable thirst for knowdedge.

Well, they went to the state muster for a couple of years and had a good time down there and drew their few dollars pay, and flirted with the girls until the summer of 1916, and then Europe, already blazing high with war, Pancho Villa, the Chihuahua Tiger, came over the border and shol up Columbus, X. Mex.

Mr. Pancho Villa was a most inter- esting person. He had kept things going at a lively pace for several years in Mexico before he ventured to cross the border and shoot up Columbus. Mexico is a country where a man doesn't have to work in order to live after a fashion, and such a country is always good ground for trouble, on the principle that "Satan always finds something for idle hands to do." Anyway, there had been a very good imitation of Hell in that country for several years, ever since old man Diaz we it to Europe taking the treasury with him and left several scrappy in- dividuals to try to fill his place; and one of the scrappiest of all was this same Pancho Villa. Some people liked him. but even his best friends admitted that he had a hasty temper. In fact, he was a very good man to let alone unless you were hunting for trouble, and if you were. Trouble was his middle name. One valiant Scotch- man, an English subject, had some cattle stolen by Pancho's men. He decided to go over and tell Villa what he thought of him and his way of doing business. His friends advised him not to do it. but he was a man of more courage than brains, and he insisted upon going. It is probable that he told Villa what he thought of him. but nobody knows for certain, because at the close of his interview- he was the deadest man there was in that Dart of Mexico, and there were already a good many quite dead corpses around in the wake of the Chihuahua Tiger. A great many people wondered what brought Pan- cho over the border to shoot up Columbus, for up to that date he had been pretty careful not to bump up against the United States. But there is now little doubt that this exploit was a part of the brainy diplomacy which has so endeared Germany to us of the United States. The spec- tacular performance which on March in. 1916, killed seventeen of the Thir- teenth Cavalry and about one hundred of Pancho's surprise party, came pret- ty near plunging the United States into war with Mexico, and would have done so if the President had not been well advised of what was going on down there, and if Black Jack Persh-

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ing. who was sent over the border to show Mexico that it wasn't a safe operation to have outlaws come over on our side, had not. been a very cool- headed man who could obey orders under very trying circumstances. Well. Pancho came over, and there was a great blaze of wrath all over the country, fifteen hundred miles of border guarded by not more than twenty-five thousand troops, and more raids threatened. Then, the bugle rang The Assembly, and from East and West, and North and South, came militiamen.

In the town of Flash Monroe, Co. X got word from Washington to mo- bilize in full strength and take the train to San Antonio where, down in

the Lone Star State, just across the Rio Grande, they were to be under General Pershing, who was entrusted with the expedition made up to go into Mexico, and if possible capture the elusive and troublesome outlaw. Villa. They didn't catch Villa, but they had a nice eight months' summer and winter campaign down there, hot enough in mid-day to fry eggs in the sunshine, and chilly enough at night to need a blanket. They all remarked on their return that it was a lovely country down there if you didn't care what you said, with its cactus, and sage brish, and sand, and rattlesnakes, and gila monsters, and tarantulas, and centipedes, and scorpions, and Mexi- cans to take a pot shot at you or jab

a knife into you when they got a chance for a rear approach. Tug Mac- Kenzie and Flash Monroe were part of this expedition, and they grumbled as loudly and grouched as hard as any of the boys and did their duty just as well, and that is saying a good deal, for that expedition of Pershing's over the waste country of Northern Mexico was a fine exhibition of good military work under trying circum- stances,'and if Carranza had any no- tion of going into war against the United States he changed his mind after he saw the infantry, cavalry, and artillery of Black Jack "Pershing.

So much for Flash Monroe in Time of Peace. Xext month I'll show him in Time of War.

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Elizabeth Lando satisfactory results which we selected 1 high in execution s

i, supervisor of writing in the public schools of Bingha n the grades, as is shown by the reproduction above o! om among a package submitted for Certificates. The m id reading qualities.

by Dorothy Si'

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Is it permissable in ornamental pen- manship to cross a shade with a hair line?— J. A. B.

Crossings which are right-angle crossings and which are not smeared look good whether the shade crosses the light line or the light line crosses the shade, but on account of the dan- ger of blotting or spoiling a shade by pulling the ink out along the hair line it is best when possible to avoid run- ning a light line through a shade.

What pen should be used in an oblique holder for executing business writing? J. M. B.

An oblique holder is a fine, delicate instrument, therefore, a fine pen should be used in it. For professional business writing pens such as the Zanerian Fine Writing or Gillott No. 1 are too fine and flexible. Such pens are intended for shaded writing. The Zanerian Ideal or Gillott No. f>(>4 is used by most penmen. Business pens, coarser than the above, should be used in a straight penholder. E. A. L.

HANDWRITING

(Answer questions in your formal teaching hand, the kind you would place before your pupils for reading and imitation.)

1. Why should every teacher be able to write plainly and freely?

:.'. What can you say of the import- ance of neatness in general written work of pupils.

'■">. Discuss the value of "incidental" teaching of writing in the schoolroom.

-t. Plan a primary grade lesson. Give the lesson aim, show size of writing, present letter or word devel- opment with brief instructions.

5. "Never in human history was there so great need for legible writing as now." Why is this truer

li. Write one line each of five of your favorite movement drills, and state the purpose of any one of them.

7. Write the following sentence five times in paragraph arrangement, to illustrate your knowledge of all the small letters: "A quick brown fox jumps over the iazy dog."

8. What would you do with the leffhanded pupil in the primary grades? In the grammar grades?

Uniform Question in Handwriting for County Teachers of the State of Ohio prepared by Tom Sawyier, Co- lumbus, Ohio.

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The above masterful letter was written by A. D. Taylor. It shows a wonderful command of the pen. and a high ideal of form. There is that something about Taylor's work which compels one to study and admire it until he becomes lost, as it were. You look at it with admiration one minute, and despair the next. Who can examine this page without having a desire creep over him to get his oblique busy? We have more of Taylor's work to present.

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WIN A PROFESSIONAL

CERTIFICATE

It is a Valuable Certificate Worth

Winning

Fine specimens of ornamental writ- ing are being received from persons from various parts of the country. The indications are that many Profes- sional Certificates will be won this year.

The Professional Certificate is granted either on business writing or ornamental penmanship. The stand- ard is high in that it exacts a high knowledge of form and technical ex- actness in execution.

\ Professional Certificate means much to those who are able to reach the required standard it means that they rank high in the execution of penmanship. Write for circular.

H. W. Henry, National Business Col- lege. Roanoke, Ya., recently favored us with a list of 26 subscriptions.

D. M. Bryant, the well-known com- mercial teacher and penman of the South Bend. Ind.. Business College, is a heavy B. E. clu'bber. A list just received from him numbers 75, and he states that another good list will 'be •sent soon. Many of Mr. Bryant's pupils are also winners of our Certi- cate of Proficiency, which means that he is an enthusiastic teacher and re- sult-getter in the good work.

tificates. etc.. you want. I can take care of you. Write for par- ticulars. G. H. ZIMPFER, 471 Gates St., Columbus, Ohio.

LEARN TO DO AUTO PEN WORK

I will teach you bv mail. Great demand for name cards and show cards, that are executed with the Auto Pens. Send .lime for particulars a".! >ami-k-suf wi.rk. You w ) 1 be surprised. C. F. GARRETT. Greensboro, N. C.

TEACHER WANTED

An expert and successful teacher of Rowe bookkeeping and business penmanship. 1 his is a high-grade permanent position requiring a high-grade man: northern city: old established school. Give full particulars in reply. Box 193, care Business Educator, Columbus, Ohio.

Better Positions, Bigger Salaries through

"Forceful Application Letters"

Nearly 2000 keen, ambitious men have raised theirearnings through this remarkable system. If you are a misfit in your present position or if you are not earning the salary you are worth, you can quickly find the job you are fitted for. Write me to-day— now. for full service particulars.

JOHN BURNS. 509K. West 174th Street. New York.

Let us

lished in "bit" to Lupfer.

have the names oi penmen not p these columns who have done tr autocracy. Names written by E.

YOUR name written in Ornamen- tal style nn doz. canls.UOc. Agts. outfit free with order. I teach Shorthand and Penmanship l»y mail. Circular for stamp.

J. D. BYERS, Neodesha, Kans.

Adjustable Ink Fountain

IF YOU do any kind of broad pen lettering you need this fountain. It is easily attached to any kind of pen. A whole page of business writing may be produced with one dip of the pen. At- tached to the oblique holder it gives wonderful results. Price 20 cents, or 3 for 50 cents. Agents wanted. Circulars free.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y

An excellent list of subscriptions has been received from D. L. M. Raker, of the School of Commerce, Harris- burg. Pa. Mr. Raker is a fine pen- man himself and appreciates the value of fine penmanship, and for that rea- son is seeing to it that his pupils re- ceive the proper instruction in this line of work.

WO cashier. Clean, pleasant work v You can learn by mail. Send for free book. "How to Become a Banker," by Edgar G. Alcorn, Pres. American School of Banking Dept. 13 IBS East State Street, Columbus, O.

BUSINESS COLLEGE

LONG established, elegantly equipped, PROS- PEROUS, high grade, must sell or lease, ac- count owner's recent, sudden, permanent disabil- ity. Offered away below bare inventory. City 400,000. rapidly growing metropolis Pacific North- west. Ideal quarters. $26,000.00 capacity annually. Long favorable [ease; No liabilities; Cleared $1,500 in two months. A fortune for right party. EMERGENCY, care Business Educator, Columbus, Ohio.

Will Prepare You for Better Salaried Positions

PENMANSHIP. Bookkeeping and Shorthand taught efficiently through the mail. Write

for booklet to

152 Norwalk A

BUFFALO. N. Y.

WRITTEN NAME CARDS

My price is but 25c per dozen, and with every order I will enclose one card beautifully shaded in gold. Order now!

D. A. O'CONNELL, Penman R. D. No. 4 Le Sueur Center. Minn.

Associate Wanted

A capable shorthand man with splendid business college experience, now teaching in a large city high school, wishes to associate with a first-class commercial teacher in opening a school that will appeal particularly to mature students with a good educational foundation. Correspondence confiden- tial. Address, PARTNER, care Business Ed- ucator, Columbus, Ohio.

Two Brothers,

practical school men, desire to purchase a live school in good territory before June 1. Address

M. & M. , care Business Educator, Columbus, 0.

Have you examined the 1918 edition of the ' '20th Century Book- keeping and Accounting"? Now is a good time.

SOUTH-WESTERN PUBLISHING COMPANY,

Cincinnati, Ohio

fBssmamESsmBEBSMmx^BMam^aaBsma^Bm

3^&uA/n^&£ua&r &

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Thousands of successful r women owe their success to shorthand Beginne are paid $20 to S25 a week. It is easy to learn e pert shorthand by the new way— taught

nonths. Write for free sample lesson SHARWELL SHORTHAND SCHOOL. 15 John St., Kutley, N. J.

WANTED

COMMERCIAL TEACHERS

Men and Women - r private schools, raiting.

National Teachers' Agency, Philadelphia, Pa.

For LARGER SALARIES In the WEST write

HAZARDTEACHERS'AGENCY

27th Year. $1 registers in three offices.

Globe Bldg. MINNEAPOLIS, MINN.

Old Nafl Bank Bldg. SPOKANE, WN.

211 ISth Street - - DENVER. COLO.

SALARIES

'TEACHERS now get anything they ask. *- Unprecedented demand in the Northweat. Register now!

North Star Teachers' Agency,

O. J. HANSON. Men.

FARGO. N. OAK.

WANTED-

TEACHERS MANAGERS

Two male teachers Bookkeeping and Pit- lanic Shorthand combination. Also, business ollege managers who are "Hustlers," possess alesmanship ability, and who would not be atisfied with a net income of less than $3,000 d $6,000 a year. Address,

JNO. F. DRAUGHON, Nashville, Tenn.

The Pratt Teachers9 Agency

70 FIFTH Avenue. NEW YORK Recommends college and norma) graduates. specialists, and other teachers to colleges and sehools.

The agency receives many calls for commer- cial teachers from public and private schools

and business colleges.

WM. O. PRATT. MANAGER

Byrne Practical Touch Typewriting

Fourteen years' test in some of America's largest schools. Contains new features making possible more accuracy and speed. By the use of a Key Board Practice Chart less type- writer equipment is required. The text is positively a time saver and result getter. Examination copy post paid thirty cents.

Byrne Practical Dictation Book. Twentv-five thousand in use. Examination copv thirty-five cents.

The Byrne Simplified Shorthand. Over thirty thousand in use. Examination copy, post paid, fifty

BYRNE PUBLISHING COMPANY

57 East Jackson Blvd.. Chicago, 111.

NORTHWESTERN TEACHERS' AGENCY

ediately for Free Circula

BOISE, IDAHO

The Spencer Pedagogy of Rythmical Penmanship

A NORMAL COURSE BY LOUISA MARIA SPENCER

A Scientific Cou Successfully used in for students of all ages. Used i

Special features of Spencer ]

Spencer Rythmical Penmanship Pedagogy: Penmanship and Spelling Correlated. Student's Edit Word Building Cards; Script Word Building Demonstrator; Rythmycal Postur.- Drills ami Letts] Stroke Songs- Trains for Sopervisorships; Correspondence Courses.

Address: Supervisors' and Teachers' School of Rhythmical Penmanship,

204-205-218 Blanchard Hall. Los Angeles, Cal.

grades from Kindergarden through High School.

Teachers' Agency

25 E. Jackson Blvd., CHICAGO

34th Year. Our Booklet contains interesting chapters on Peace salaries, Pros- pects, especially for teachers of Bookkeeping, Shorthand, Writing, etc. Sent FREE. New York, 437 Fifth Ave. Denver, Symes Building Spokane, Peyton Building

ALBERT

POSITIONS for TEAGHERS and BUSINESS COLLEGES for Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars— no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

TEN Positions in NINE States!

Salaries, $12,130 in One Week!

This is our record for the last week of January. One position in a fine Eastern business college is paying our candidate $2160; the Y. M. C. A. in a large Northern city is paying $1800. Two $1600 positions, as well as several smaller openings, paying from $80 to $100 per month, were filled during the same week. Let us make you one of our beneficiaries!

CONTINENTAL TEACHERS'

BOWLING GREEN (INC.)

AGENCY

KENTUCKY

For Fall

i listed with us for summer an ) very substantially above pre-wi

A LREADY many excellent positions

^- September engagement. Salaries? .

levels. Early planting means early harvesting. Plant your enrollment „„ in our position garden now, and have your plans for next year settled by the time your less wide-awake neighbor begins to worry. Full information free.

The NATIONAL COMMERCIAL TEACHERS' AGENCY

E. E. GAYLORO. Manager (A Specialty by a Specialist I Prospect Hill, Baverty, Mass.

Going Strong!

This Bureau— the largest of its kind— is plac- ing Commercial Teachers in all parts of the country. Keep your record up-to-date in our files and you won't miss the choice openings. Register now for September po- sitions. Let the "Specialists" help you.

THE SPECIALISTS' EDUCATIONAL BUREAU

ROBERT A. GRANT, Pres.

516-18 Nicholas Bid*., ST. LOUIS, MO.

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LEGIBILITY

By C. P. ZANER

TURNS AND ANGLES Their Relation to Legibility

legibility

The Roman letters are generally recognized as the most legible be- cause of the contrast in straight and curved forms, light and heavy lines, square and round endings.

legibility

The Italic is less pronounced in plainness because the endings are less distinct and the down strokes slanted, thus more evasive.

The Roundhand is less distinct or legible because the endings are more similar, the slant greater, and the lines more numerous and confusing.

in light and heavy lines has disap- peared as well as the double pointed endings or spurs.

In their stead. Turns, Angles, Re- traces, and Loops are retained or evolved. The Turn and the Angle, the Loop and the Retrace, the Straight Line and the Oval are the four fundamentals of legibility. But it is the Turn and the Angle which predominate, as will be readily seen by a glance at the alphabet, for with- out them there would be no distinc- tion between u and n. It is therefore important that turns and angles should be distinct or unalike in order to safeguard legibility and promote easy and rapid reading.

The Light-line Script is less legible than the foregoing because contrast

TURNS AND ANGLES Their Relation to Speed

The development of Speed in writ- ing has depenred upon and parallelled the disuse of shaded down strokes, the evolution of the connective slant lines, and the refinement of turns and angles.

The pen moves by impulses, both regular and seemingly eratic, depend- ent upon mental conditions, letter construction, and manual skill.

The writing movement is made up of units or impulses suited to the exe- cution of letter forms, which differ in their details as well as in their gener- alities.

Turns and angles have been evolv- ed, unconsciously to a large degree.

if not wholly, to facilitate change of direction of motion without stopping, and Angles have been likewise evolv- ed to familitate reversing motion without pausing.

Thus it is that the average turn and angle require little time and effort to produce, and yet because of their con- trast they also serve as a basis of legibility or ready reading.

As a rule, turns and angles alter- nate; only occasionally do they repeat as the upper- and lower-turns of n, m, etc., but even here they reverse rather than repeat.

Angles serve, not only as conven- iences to reverse motion, but they also serve as expedients to pause and to regain "balance of power" or con- trol.

Distinctness in their formation is necessary, as well as the ability to make turns fairly uniform in width or rotundity and angles fairly uniform in sharpness or retracing.

A turn between two angles, com- prising an up and down stroke as in n, or a down and up stroke as in u, usually comprises an impulse, unit, or element of movement, and should be made as with a single effort.

Turns are inconvenient places to halt or stop the motion, whereas an- gles are the result of stoppings or haltnigs in movement and therefore serve alike to facilitate, to halt, to stop, and to control movmeent. Turns, in turn, are for the purpose of chang- ing direction with the minimum of effort and time.

(To be continued)

G. E. Spohn, Capital City Commercial College, Madison, Wis., keeps up in- terest in penmanship throughout the entire year, as evidenced by the good lists of subscriptions which we re- ceive from him from time to time. We just received a list of 4(1 sub- scriptions from Mr. Spohn. which makes a total of 16:2 so far this school year. The pupils of the C. C. C. C. are receiving the right kind of in- struction in penmanship, and we feel sure that a large number of Business Educator Certificates will be won by the pupils of that school this year.

A fine New Year's Resolution was re- ceived from A. M. Pole, Churchman Business College, Easton, Pa., in the form of 106 subscriptions to The Business Educator. This means that the students and faculty of the Churchman Business College expect to secure somethnig more than or- dinary results in penmanship this year. We have no doubt but that a "large number of Certificates will find their way to this institution.

A very beautiful and well arranged oval exercise design has been received

Professional Engraver for Professional and Amateur Penmen

Only one doing this work in world. Your sig- nature 100% perfect HAND-ENGRAVED-

No process. Endorsed by Palmer, Bartow. Behrensmeyer. Courtney, Zaner & Bloser, Meub, Faretra and others. Write Today for my circular "De Luxe"— a postal will bring it. Mr. A. N. Palmer says: "Every penman in this country should know of your work and what itwilldo for him." REMEMBER: No process can do what I do. The circular is of special interest to every PENMAN.

Address: M. MONTAGUE, 4227 Ellis Ave., Chicago. III.

from Miss Emerald McGibbons, Crys- tal Falls, Michigan, in the center of which appears her photograph. The design is quite large and very skillful, showing natural ability with the pen. Miss McGibbons took work under Mrs. Hansen, who was the supervisor of writing in the public schools of her city.

WANTED !

Copies of the January and February, 1919, num- bers of THE BUSINESS EDUCATOR, both editions. Unfortunately, we ran out of journals for these two months long: before the usual time that journals for these two months are exhausted. The publishers will greatly appreciate any copies of these numbers that subscribers may care to return.

THE BUSINESS EDUCATOR, Columbus. Ohio

B

E A BANKER

Prepare by mail in spare tim tive profession in which ther tunities for both men and woe for free book, "How to Beeo Edgar G. Alcorn, President,

e for this attrae- e are great oppor- nen. Sendatonce me a Banker," by

School of Ba

nklng, 29 McLene Bide., Columbui. 0.

Publishers «n7*A<ftr<srtu%n W01 ftiatTR you fo

ramanmEfflEBai

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The Art of

ENGROS SING

P. W. COSTELLO

Scranton, Pa.

HONOR ROLL DESIGN

The designing of honor rolls for organizations, clubs, corporations, societies and business concerns is going to be a factor in the earning capacity ot the engrosser for some time to come. The wide awake member of the profes- sion is going to profit from this new branch of the business if he hustles and reaches out for it. There are a great number of stock designs on the market which may be completed by any penman by the filling in of the name of the or- ganization or club and the names of their members in the country's service. A fixed charge of so much per name would be the proper method of charging for this class of work, making the rate high enough to cover the cost of the blank. Many of these stock designs are beautifully gotten up and may be had in black and white or color.

Accompanying this little article is a hand made de- sign, executed entirely in color on a sheet of bristol board 22x28 inches in size. This same design may be made to fit anv organization by changing the emblem in the cartouche beneath the eagle. The student will find many suggestions in this design that will be helpful to him in piecing together a design of his own. Right here I wish to impress upon him as well as upon the professional engrosser the necessity of keeping a scrap book for the filing therein of all the specimens of en- grossing that may come to him through the various publications devoted to work of this character. A good scrap book is an invaluable help to any one interested. Another very good idea is to separate the different kinds of work, using instead of a scrap book a series of envelopes of proper size for the safe keeping of clippings. One may be used for illuminated specimens, another for wash resolutions, one for letter heads, another for book plates, and still another for cover designs, and so on without limit. By this method you can readily find what you are looking for without spending a lot of time

' BonwftEil

thumbing over a great mass of specimens indiscriminate- ly kept. . , ,-

It has been my good fortune to receive orders tor a Kreat number of honor rolls, all hand made throughout, and I have tried to make them all different so that my clients receive for their investment an individual piece ot work. Give some study to the honor rolls, boys, and 1 assure you it will repay you for your trouble.

In Colo Wantec

HONOR ROLLS

ie one in service. Place for Photo, Printed s, filled in with Beautiful Writing. Agents Big Com. Quick Sellers. 3c Stamp for and Terms. E. L. Blystone. Pitcairn, Pa.

12 NAME CARDS FOR 25c

Special to Penmen

Blank Honor Rolls, H for $1.50, 20 for S2.26. 2E for $2.50, 100 for SS.00.

TXTRITE for our free circular con- * » taining a specimen showing how well you have to write, and inform- ing you how to secure a Business Educator Penmanship Certificate. It is also a model specimen from which to work.

ENGROSSING AND CARD WRITING

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and pricee. 12 cards, plain or fancy, 25 cents.

G. D. GRISET, 2909 Central EVANST0N. ILL.

This is exemplified every year in the case of those who have "the professional spirit," and year by year improve their unding and Use their standards by attending training sc hoc. Is and thus raising »».- power and securing more desirable and congenial positions as commercial te"h'rs-. Get, th ^ ^1 'official school that receives six times as many calls for teachers as it can supply. It is the only -National uma Training School for Commercial Teachers.

BOWLING GREEN BUSINESS UNIVERSITY, Inc., Bowling Green, Ky.

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BROAD-PEN LETTERING, by E. A. Lupfer, with Zanerian

LESSON No. 8

DIPLOMA FILLING STYLES

Herewith are given a number of styles suitable for filling in diplomas. The style should be suited to the di- ploma and to the amount the purchaser desires or can afford to pay. It the price is rather low (from twenty-five

down to ten cents each), then the plain lettering with little or no flour- ishing, or shaded writing can be given. To do good, careful, artistic, well-spaced work requires time, skill and patience, and deserves liberal reward. The American and Old English styles look well without flour- ishing. We rarely ever use flourishes (unless called for) from the fact t.iat most diplomas do not have sufficient room for proper embellish- ment. The common fault is too many lines and too many fillings and filigree to enhance the symmetry of the letters themselves. Light-line shading as in the last line is good. Diluted ink with a broad pen is fre- quently used.

If one will do enough lettering and study spacing, he can in time become fairly accurate in judging how much space a name or word will i cupy.

Beginners will find it a good plan to rule a light, sharp pencil head line, then indicate lightly with pencil, between the head and base lines. ..here the letters are to be placed. In time the head lines should be omitted in the cheaper class of work. her plan is to put the pencil marks suggesting the spacing on the blotter and not on the paper. The name on the blotter can be centered and placed up close to the line upon which you intend to work. In this way you can see how much space will be required and avoid getting pencil marks on the paper. This saves erasing and insures good spacing. The pencil marks do not have to be put in carefully, except for space values. As soon as you can. do away with all head lines, except on parchment.

It will be well to rub with a piece of sponge rubber, powdered pumice stone, or stale bread over the space to be lettered or written to remove the oil on parchment which prevents the ink from flowing freely.

The style and size of lettering and roundhand used in filling the name and date should be in harmony with the the diploma. When the name is short, make your httering wide and low. as in the second line; and where the name is real long, make the lettering high and comjact.

Speed snould be developed after you have thoroughly memorized the styles of letters, but not before. En- grossers are able to fill from 100 to 300 or more diplomas a day, according to the amount of work on each one and the quality of work desired.

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By C. P. Zaner

A photograph of an exhibit of pen work and engrossing by Dennis & Baird, Brooklyn

<5#&38uA/n^£Miuw£rt &

DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

Send self-addressed postal fo

Pen Drawing li this lesson we present quite an ing style of pen technique, pleasing in color val- ues and general effect. The shield, lion ram- pant, and other decor- ations must be drawn w i t h pencil, giving form and balance crit- ical attention. Color values should also be indicated. Study form and spacing of letter-

ing in words "Artistic Diplomas." The smaller lettering was very rapidly written with broad-pens, numbers and 4. L'se jet black India ink for drawings for photo engraving. Use a Gillott Xo. 170 for all color values a id a Xo. 5 broad pen for heavy out- lines. Vary thickness and spacing of lines to produce the different coIdt values. Aim for directness but avoid a haphazard effect. A drawing board and T-square are indispensable in the outfit of a practical designer, as they are needed constantly for laying off designs, ruling parallel lines, edges of letters, etc. As the expense of a com- plete outfit is small we would advise the student to invest in a board, square and dividers at least, that he may be prepared to accomplish the very best results in his practice work.

BACK VOLUMES OF THE BUSINESS EDUCATOR

We still have on hand a few com- plete sets of THE BUSINESS EDU- CATOR for each year, both Students' and Professional Editions, beginning with September. 11)14. These journals contain some very valuable material, aid it will be but a short time until no more copies can be had. As long as they last we are willing to supply them for the regular subscription price of Toe per year for the Students' Penmanship Edition and $1.00 per year for the Teachers' Professional Edition. Each volume of ten numbers begins with September and ends with June.

THE BUSIXESS EDUCATOR, Columbus, Ohio.

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ATTRACTIVE LETTER HEADS

Let us prepare a letter head for you which will be neat and at- tractive to prospective pupils one which will enhance the value of your letters. The cut could also be used for newspaper and other advertising. Write for sketches and quotations.

ZANER & BLOSER COMPANY, Columbus, Ohio

A package of ornamental specimens and cards has been received from W. P. Jones, Memphis, Tenn. The work is very skillfully done and shows more than ordinary talent. Mr. Jones acquired his skill, he states, mainly by working from The Business Educator.

Chattanooga, Tenn., is producing a great many good writers in the public schools under the supervision of Miss Sammie Cleveland. C. H. Wider, Superintendent, sent us a roll of specimens which averaged better than anv we have received for some time.

SCHOOL WANTED ^riSM

i School and teacher wants to buy all or part interest in a good business school. Address "PURCHASER", care of Business Educator, Columbus, O.

pnmmAttrotion!

Rqents wanted in cueru cihj

anStown in the Wited States

to sell the mast beautiful

fcSERVICERECORD

; -cm the market at the present time. '3.000.000 IN THE LAST DR^Fr

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BOOK REVIEWS

Our readers

are interested in books of merit.

but especially

in books of interest and value

to commercial

teachers, including books of

special educati

anal value and books on busi-

ness subjects.

All such books will be briefly

reviewed in the

se columns, the object being to

give sufficient

description of each to enable

nm readers to

determine its i*alue.

The Bureau of Publicity, Omaha Chamber of Commerce. Omaha, Neb., is preparing for publication a series bi pamphlets relating to the indus- tries of Nebraska for use in Com- mercial Geography classes.

The first of the series, ''The Live Shuk Industry in Nebraska." by Miss Ella Knight, teacher of Commercial Ereography, Saunders School, Omaha, Nebr., is ready for free distribution. The second pamphlet will be on "The Potash Industry in Nebraska." the third on "The Grain Industry in Ne- braska," the fourth on "The Sugar Beet Industry in Nebraska." Other titles will be announced later.

Teachers of Commercial Geography will no doubt find in these pamphlets much valuable material for use in their classes.

in Charleroi and vicinity for many years to come. Time will of course 'make it more valuable, for it contains the photographs and names of the young men from that district who served their country during the war. Much i ther interesting material ap- pears hi the book, and Mr. Presho is to be congratulated on issuing a work that will undoubtedly prove to be, a real aid to patriotism and Ameri- canism.

The Premium System of Forcing Sales, by Henry S. Bunting, Novelty News Co.. Chicago, 111. Cloth, IT:: pages. Price $2.00. The author of this book has made an exhaustive study of the premium system of merchandising and has placed the results therein. The prin- ciples, laws and uses of the premium system arc set forth in a clear, concise form. It will be well worth your while to make a careful perusal of this book.

Our Liberty Boys of 1917, Charleroi, Pa., by C. Edward Presho. Pub- lished by C. Edward Presho Com- pany, Charleroi, Pa. This volume, prepared by this well- known commercial teacher, is one that will no doubt remain a keepsake

Rhythmical Penmanship, by Louisa Maria Spencer, published by the Author. 304-218 Blanchard Hall Studio, Los Angeles, Calif. 75 pages, 8x11. Many illustrations with script letter forms set to rhythmical music. Trice $3.00.

The author of this work has been a penmanship investigator and student for many years, and this book con- tains the result of her efforts and ex- periences. For mx years she has ex- perimented in leading children to write in concert to dictation given in measured rhythmical tones. The author hopes to have her work put on the Victor Records so as to bring it before a large number of people.

She is also the author of a series of Correlated Penmanship and Spelling Series for use in the third grade to the high school, inclusive. The price of the cards is $2.50.

Beginners' French Reader. By Peter Scherer, Director of Modern Lan- guage Instruction in the Indiana- polis Schools. Illustrated. Cloth. 192 pages. Price SS cents. World Bonk Company, Yonkers-on-Hud- son. New York.

Here is a simple, practical, French Reader intended for use as soon as the elements of grammar have been learned. It also possesses ample reading material and grammar review for the work of the second semester. The language is that of every-day life and the selections give much in- formation about the history, customs, geography, cities, and people of France. In addition, the work con- tains a well-chosen list of 14 French songs with music.

Pupils who use the reader will not only learn much of the French lan- guage but will also learn a great deal about the French people and their customs.

THE LESSONS OF WAR

"When The Boys Come Home" is fraught with many and varied meanings. To the family it means a glorious reunion. To society, the acquisition of new members rich in the larger experiences of life. To the church it means one thing; to the state it means another; but to all these and to the public in general, the broader vision, the deeper insight, the higher aspirations instilled as fundamental elements of character, make the return of a million men a matter of serious importance, from whatever angle it may be viewed.

From the standpoint of learning it is certain that the "boys" will be out for an educa- tion that educates. After what they have seen and suffered, they cannot be content to plod through life aimlessly. They will set up high standards for future achievement, and they will seek that form of practical instruction which will enable them to accomplish the desired result, in other words, hit the mark.

The PRACTICAL TEXT BOOK COMPANY'S Books, for Practical Schools will give your institution just the character these returning soldiers will appreciate.

Get one or more of our books NOW for examination, with a view to adoption. We have prepared them for you. It is your move next. Catalogue free, describing each book.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue CLEVELAND, OHIO

MMBBBMBMBlBB^BBlBMIIMMBPflMMl

38

^ >M*^£u//iiJjO<uuxi6r &

CAN YOU WRITE CARDS?

Card Writers are "cleaning up" selling Our Flag Cards. Send 4c for samples of Card Writers Supplies. We will write your name on one dozen Flag Cards for 25c. AGENTS WANTED. Address all orders to McBEE & BASHOR, 3 Hawthorne Ave.. Went View Borough, Pittsburgh. Pa.

WRITE A BETTER SIGNATURE

(On cards, too.)

A. P. MEUB, Expert Penman,

HIGH SCHOOL PASADENA. CAL.

THE BEST MADE

Gold; (that has the taster.)

White; (that won't rub ror peel off.)

Japan; (the beautiful ^luss tor card writing.)

Engrossing; (for tilling in diplomas.)

Auto Shading Pen; lall colors for solid or

shaded letters. School Writing; (jet black, does not corrode

pen, flows freely )

SBlue Black; tine for fountain pen, penman- ship practice or book work. Prices for single bottle or quantities given upon request. Address

C. A. FAUST, 1024 N. Robey St., Chicago, III.

N K

HIGGINS'

ETERNALINK- ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (2oz. bottle by mail 20c.) The Engrossing Ink is for special writing, engrossing, etc.. (2oz. bottle by mail 3uc.) These inks write black from the pen and stay black forever; proof

i«e.

, sunshine, chemicals and

Ifynur deakr do.

CHJS M. HIGGINS &C0..MFR. 271 NINTH SI. BROOKLYN, N.T.

Best Quality at Lowest Prices

Special diplomas designed and litho- graphed.

Send for Catalog showing our com- plete line of stock designs. Full sized samples mailed free.

Resolutions Engrossed Diplomas Filled Estimates Furnished

^i HOWARD & BROWNE

Rockland, Maine

Flourished by Mr. Za

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with white and gold ink on blue paper Satin Gloss, the world's best glossy ink 4 oz. bottle, 50 cts. NONESUCH, the ink with the brown line and black shade, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y.

mastered penmanship by my mr name will be elegently card if you enclose 9tamp.

F. W TAMBLYN. 406 Meyer Bide.. Kansas City, Mo.

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

V

IS

especially graded and arranged for School \

plete instructor in the use ot the Marking, Shading, Plain. Special, Border and Shadow Lettering Pens. Contains 100 pages 7Va x 10k illustrating lis plateB of Commercial Pen Alphabets, Designs, Show Card Layouts, Corners, Borders, Scroll Ik-signs, «-te., with complete instructions for eaeh This book has a beautiful front cover page printed in three colors and Gold. We guarantee this book to be exactly as represented or money back. Prepaid, $1.00. Complete catalog of Lettering Supplies

Esterbrook Pens

The biggest business unit in America, the U. S. ^Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden, N. J.

tlma

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Gillott's Pens

The Most Perfect of Pens

> CILLCTTS

PRINCIPALITY PEN, NO. 1

VICTORIA PEN, NO. 303

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Gillolt s Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

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Ml HIGH GRADE PLATES for the PRINTING PRE55

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And

REPRODUCED FROM

PENMANSHIP*™

IfHI

Terry Eng.&

DESIGNERS - ILLVSTRHTORS

ENGRHVERS

(0LUMBU5, Ohio

TWO BOOKS

THAT SHOULD BE READ BY EVERY PRIVATE BUSI- NESS SCHOOL PRORIETOR, SOLICITOR AND TEACHER

The Art of Business College Soliciting

By Wm. G. Haupt is a pocket-size, eighty-nine page, cloth-bound volume which, in unusually clear and terse terms, instructs the reader how to become a successful business college solicitor The author has devoted more than twenty years to commercial school soliciting and presents in this volume the result of his successful exper- ience.

In one chapter he states that there is no more honorable calling. He is ready to cite many cases where he has induced young persons to qualify in commercial subjects to their great bet- terment financially and socially.

The author believes that the business college teacher who knows thoroughly the work of the school and the value of a commercial education, and of what it consists, is especially qualified to solicit effectively.

It matters not whether you are a proprietor, teacher or solicitor, you will find this book full of sane and stimulating suggestions. Slip the book into your pocket, read a chapter when you find the time, and before you have finished you will enthusiastically thank us for bringing it to your attention. Price, postpaid, $2.00.

Scienific Business College Soliciting

By Martin D. Zimmerman is a book of one hun- dred and thirty-eight pages, well-printed, bound in cloth, the purpose of which is to make the soliciting of students for private business schools more profitable and successful. One chapter entitled "Seventy-five Things to be Thought of in Preparing a Selling Talk" is alone worth more than the price of the book to any one soliciting for or writing advertising matter for a business school.

Truth is Power. Today, salesmen are picked with the utmost care. Every point is taken into consideration. So, too, Business College presi- dents are demanding alert, well-appearing, pro- gressive solicitors. Solicitors with truthful, in- teresting stories to tell, and who know how to tell them. Such men, and a still larger class hop- ing to become such, are finding many helpful sug- gestions in the above book.

The book is the result of considerable experience, both as a teacher and solicitor, combined with a thorough and comprehensive study of Business Psychology and Salesmanship.

This may be your last opportunity to secure a copy of the book, as the supply is limited. Price, postpaid, $2.00.

If you order both at one time, the two books will be sent postpaid for but S3. 00.

These two books will teach you how to apply the most advanced ideas of modern salesmanship to commercial college soliciting. Commercial teachers who wish to devote part time to healthful outdoor soliciting, either during the summer months or during the entire year, will find these books of great value.

THE BUSINESS COLLEGE PU3LISHING CO., 118 North High Street, Columbus, Ohio

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Are You Teaching the Kind of Bookkeeping

it is necessary for the business man to have in his establishment in order

To Prepare a Correct Annual Income Statement ?

This means correct classification of accounts, principal and subsidiary, in such detail as will permit the bookkeeper to use the results shown by his accounts in the preparation of his statement. There can then be no question as to the correctness of the statement, and should any inquiry arise, there is a statement in the ledger to turn to as the basis for the statement in the income report.

There is Only One Text That Teaches This Kind of Bookkeeping

At the same time it is recognized as the leading standard text in the United States.

Rowe's Bookkeeping & Accountancy

was ten years ahead of any other text of its kind when it was published eight years ago. It does not require a lot of changes every year with a new copyright annually to keep it an up-to-the-minute book. Neither are changes made in "Bookkeeping and Accountancy" just to catch the favor of a teacher. We go back to headquarters, to the men we have to please when we turn out our students to take positions in offices, to the professional accountants who are responsible for the organization of systems of bookkeeping in nearly all important concerns for our suggestions. When they say "change" we change, not otherwise.

Parts One and Two of

Junior Arithmetic-Bookkeeping

are both pioneer publications presenting the subjects indicated in their title by new but very simple methods. This work has gone into a larger number of schools in less time than any new work we have ever published. It is used in advanced grammar grades, in the first year of high schools, and very extensively in the private business colleges. The reason is fully explained in booklets we have which will be sent upon request.

143 Second Street * / » Harlem Square

San Francisco, Cal. /ft& /"/. /T'Z/./T^ouszy&o. Baltimore, Md.

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Doubly Trained for Business

are the students who are

trained in the skilled

operation of the

SELF-STARTING

REMINGTON

This training includes every item of typing proficiency that can be taught on any other typewriter.

It also includes something that the pupil can obtain on no other typewriter. We mean the training in the use of the Self- Starter that great, exclusive Remington feature which adds 15 to 25 per cent, to the letter-writing speed of the typist.

I Remington Typewriter company |

= INCORPORATED =5

| 374 BROADWAY NEW YORK §

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Specimens Free

VARIOSCOPE FORM (For Pitmanic Shorthand)

Varioscope. (1). Scope of variations of lines attempted to be written in one direc- tion. (2). Representations of such varia- tions by lines drawn toward a common center.

Using the varioscope form, the purpose in view is to check up and thereafter min- imize and finally avoid conflicts between downward vertical and oblique characters.

Each shorthand writer has mentally es- tablished a standard slope for downward obliques.

Half way between this standard and the vertical is the danger space, wdiere conflicts occur.

The danger space is as wide as y ally think it should be.

In marking varioscopes, test only the downward straight lines, upon and' past the danger space; i. e., attempted vertica oblique, and obliques too nearly vertical. . Use any convenient straight-edgi . example, an edge of one of these cards.

Keeping the upper edge cf the other sur- face of this card parallel with a ruled line of the shorthand page under exam slide this card along the ruled line until the straight-edge shows a character

I) in line with tne center of X: with .1 pencil mark the direction of such charac- ter in its proper place in the blank T D, P B, CH J as the case may be; and follow this course throughout 300 words, the basis of each varioscope test.

Count as an error each character found upon or past the danger space.

If conflicts persist, after due care and endeavor, shift the standard of your ob- liques farther away from the vertical.

"Eternal vigilance is the price of" legi- bility.

Varioscope Blanks, ICO for $1.00.

Copyright, 1919, by

M. SCOUGALE, Weatherford, Texas

Specimens Free

COST

ACCOUNTING

Splendid Opportunities for Men and Women

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man or woman who makes ready for advance- ment. Exceptional opportunities for men and women, due to war conditions.

Our course in cost accounting is thorough and specially adapted to prepare for government appointments or for Factory Cost Work. Other courses include Accountancy, Auditing. Practical Accounting. Business Law and Book- keeping.

Prompt, personal attention of R. J. Bennett

R. J. BENNETT, C. P. A.

815 Land Title Bldg. Philadelphia, Pa.

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F. H. BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

Publisher* aril IddMUfflftti ViU thank you for

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BUILD UPON THE ROCK

66

39

"What system of shorthand shall I study?"

That is the pressing question of every ambitious young man or woman, with sense enough to realize that the person who takes dictation, if he has the right stuff in his makeup, soon gives it.

And after all, there is but one an- swer. "The best one is none too good" applies particularly to shorthand.

Be with the winners! Don't take a losing chance with an inferior short- hand system when a superior one is at hand. Get into the same boat with President Wilson, Senator Chandler. Whitelaw Reid, Proprietor of the New York Tribune. Edward W. Bok, Edi- tor of the Ladies' Home Journal, Ed- ward Hyde. President of the Equitable Life Insurance Company, and Judges Pryor and Goff, of Supreme Court.

Give yourself the same opportunities that George Cortelyou took. "I owe all I am to shorthand" says Mr. Cor- telvou.

MR. HERMAN

1-

STICH

^ Champion

Shor

thai

d Writ-

er of

the World)

Record:

300

rds per

minute for

five

consecutive

minutes w

ith

terial error

rt testi-

monv: 200

word

for five co

with five e

on

straight

matter.

And what systems of shorthand have these men written? If you will take the trouble to find out, you will dis- cover that they all learned Isaac Pit- man shorthand or a minor modifica- tion.

Whether like these, you intend to use shorthand as a stepping-stone, or whether your ambitions lie in profes- sional shorthand writing Court Re- porting— choose the best. Build upon the rock. Don't build upon a marsh.

Shorthand systems come and short- hand systems go. But Isaac Pitman shorthand. through its inherent strength, through its superior legibility and natural sturdiness and flexibility has gathered momentum as the years have passed, and as in the past, so to- day, it continues to be the choice of the men and women who are making this country and incidentally making themselves. For they have built upon the rock." Herman J. Stich, Official Court Stenographer. Champion Short- hand Writer of the World.

Send for a copy of "WHY" and Particulars of a Free Correspondence Course for Teachers.

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

Publishers of "Course in Isaac Pitman Shorthand," $1 .50; " Practical Course in Touch Typewrit- ing." 85c; "Style Book of Business English", $1.U0; adopted by the New York Board of Education.

HIGH SPEED IN TYPEWRITING

Second Edition, Rewritten and Elaborated

A text for all typists who aspire to unusual skill in their art. It is NOT for beginners, and takes the place of no text books. It supplements ALL good texts.

Notwithstanding the decided need for such an advanced text, High Speed is the first and (inly work of the kind.

Thousands of ambitious stenographers wish to continue their training, and will wel- come High Speed with its expert instruction, obtainable from no other source.

It will appeal, also, to those who have

taken positions prematurely, and who wish to qualify for positions requiring a higher standard than they have reached.

High Speed contains 50 lessons, covering every phase of expert typewriter operation. Each lesson is divided into four exercises. The fourth exercise in each lesson is graded one-tenth of a stroke per second faster than the preceding one.

High Speed in Typewriting continues the training of the typist from the point where all other text books leave off. It deals with every factor of speed and accuracy. In the minimum time the typist reaches the higher speeds.

Price, 85c. Cloth, Sl.00 postpaid

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

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NEW BOOKS

The Gregg Publishing Company

EDUCATIONAL PUBLISHERS

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PERSONALITY : Studies in Personal Development, b y Harry Collins Spillman, re- cently Specialist ir " cial Education for the Fed Board for Vocational Edi

The world is passing through an edu- cational crisis, too. The human equa- tion looms bigger than ever before. "Personality" opens up an old field in a newer and broader way. It rescues the subject from the experimental field

application of principals makes quite clear the road to the objective. Reduc- ing these principles to a readable, understandable textbook adapted for school use ha- been admirably accom- plished by Mr. Spillman. 202 pages, bound in cloth, illustrated, $1.50.

CONSTRUCTIVE DICTA- TION, by Edward Hall Gardner, A. M., Associate Professor of Business Admin- iversity of Wis-

lstratn

Every teacher of shorthand is aware of the tremendous influence dictation has upon the English of the student. Mr. Gardner has made his book an edu- cational force instead of a mere collec- tion of flotation material without rhyme or reason. The book teaches

cloth, illustrated.?!. 00. Ready

Send for Complete List of New Publicatu

WALSH'S BUSINESS AR- ITHMETIC, by John H. Walsh, Associate Superintend- ent of Schools, New York City; author of the Walsh Arithmetic Series.

Mr. Walsh takes a bone-dry subject and transforms it from a desert into an oasis. He connects the important ac- tivities of the lives of boys and girls with the fundamentals of arithmetic in Buch a way as to compel interest, knowledge and technical skill.

"Walsh's Business Arithmetic" has been boldly eoi.ceived and worked out by a practical craftsman with a con- structive imagination who understands child psychology. 480 Dages, bound in illustrated, $1.20.

BARTHOLOMEW'S BOOK- KEEPING EXERCISES, by Wallace E. Bartholomew, Specialist in Commercial Ed- ucation, the University of the State of New York.

.1 education specialist for the State of New York, Mr. Bartholo- mew has had an unusual opportunity to discover the needs of teachers of book- keeping. He has brought together in his book a collection of bookkeeping problems that will enable the teacher to obtain better results. They are the product of actual test in the classroom. Adapted to any textbeok. In two parts ---elementary and advanced. 96 pages each, bound in cloth, each part 60 cents.

Why Brief-Course Pupils Excel

Written for the real pupil not for an imagin- ary ideal the explanations are so simple and clear that they are easily understood.

A principle is not exhausted when first intro- duced, but is unfolded gradually, being developed as the pupil's study and progress prepare him to readily comprehend its more advanced elements and to recognize their importance.

Wordsings. joined ticks, and phrasing in the first lesson, lay the foundation for speed at the very start "Saws wood from the first," as one teacher expresses it. Nothing is taught one way at first and a different way later on.

Transition from theory to practice is entirely eliminated by means of a graded dictation course beginning in the second lesson.

These are only three of the many practical fea- tures. Send postal for additional details. Paper- bound copy of either Benn Pitman or Graham free to shorthand teachers, for examination with a view to adoption.

"We are having great success in holding the interest of our pupils with your text on short- hand."— Dakota Business College, Fargo, N. D.

"Results are extremely gratifying. Our stu- dents were never so sure of their notes." Bing- hampton School of Business, Binghampton, N. Y.

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502 HOWARD BLOC. ST. LOUIS

The Zanerian Summer School of Penmanship will begin July 7, 1919, and end August 20. However, students may enroll at any time. A good place to spend your vacation and increase your efficiency as a teacher, supervisor, penman or engrosser. Write for illustrated catalog.

Zanerian College of Penmanship,

118 North High St., Columbus, Ohio

JII.IIII,IJJl.U.lJ.lUJJUlJlliJJIIMl.U,|iaUJIlJ.ll,.la.UI.I,lillJ.^M.UUU»ilJ.im.U.M

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Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil.

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

Better Books that Bring Better Results

Burgess' Commercial Law

By KENNETH F. BURGESS and J. A. LYONS, Authors

The language is clear, the paragraphs are short, while its teachability distinguishes it.

Smith's Arithmetic of Business

The most up-to-date arithmetic on the market. It presents business as business is done.

Miller's New Business Speller

The student is taught spelling through effective aids, as classification, various rules, as- sociation, interesting reviews, and through illustrations.

Read's Salesmanship

A complete textbook on an important subject. It is in six parts and is the most thorough and teachable presentation of this subject ever comprised in a single textbook.

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GREGG NORMAL TRAINING MAKES TEACHING RESULTFUL

The conservation of time and energy is of the greatest impor- tance today. Gregg School furnishes a practical demonstra- tion of efficiency principles applied to the successful solution of prob- lems recurring in the school. Our graduates say that six weeks at the Gregg Normal is the equal, in results, of three months where less effective methods prevail. The Normal session is of indispensable value to the beginning teacher. To the teacher of experience it gives new ideas, renews enthusiasm,

makes teaching easier, more resulrful and last but not least

increases salaries.

GREAT NEED FOR MORE TEACHERS

The demand for teachers of Gregg Shorthand is const increasing. For several years past, the annual increase in the number of schools adopting Gregg Shorthand has been between four and five hundred. The school authorities of the country are now recognizing the great value of com- mercial education. This development in the line of p-ogress naturally creates a demand for more commercial teachers, and especially for those who have received the technical training offered in our Summer Normal course. The grad- uates of our Normal session are assisted in securing desirable appointments.

The Normcl session begins June 30 and closes August 8. Plan now on coming to Chicago for a moct delightful end profitable period cf study it will prove to be the best vacation that you can possibly take. Write today fcr illustrated catalogue and Normal announcement.

GREGG SCHOOL

6 N. MICHIGAN AVE., CHICAGO, ILL.

JOHN ROBERT GREGG

M'- Gregg's lectures on methods of

teaching are always a feature of the

Summer Normal Session

JIMIM.Um.f.lllWimfMUIIBW'l^^

://tt >3&uM/i&ti (5~duta£r* ^

The Big Order for Overseas

PURCHASE ORDER

OVERSEAS PURCHASING DEPARTMENT

NATIONAL WAR WORK COUNCIL OF

YOUNG MEN'S CHRISTIAN ASSOCIATIONS

OF THE UNITED STATES

NEW YORK CIT

Order No X 1155

n„r Jan. 17, 1919

Tn flr'fiP! 'Tll1'lil'i"f rinyipnny,

i». . "■"' Yrvl- Pity.

P/«ajf Furrir»/l the Following Ma'r'iol M Oof Acutonl

Address

_Khan ready for Ehi-pmaat

TDn, ?,l , iqnq

Gregg's Speed studies 6,000

^Gregg's Manual of Shorthand | 10,000

To be strongly boxed and str per printed instructions on a gross weight of 15Qyjr per c

Cases to be marked on tops

Y. M. C. A

z

pped for export

ept that ill be p.

Marks to be as lar^e as siz Send eight copies of invoice as soon as books are ready f

of case v/il

i T. '.V. » shipment

INSTRUCTIONS

Conteols ol cases must br narked o ends, otherwise shipment will be

This Purchase Order is subject ro Ihe lerms and condilions appearins as^d above

Previous orders for 2,000 Gregg Manuals and 500 Speed Studies have been shipped overseas.

THE GRECG PUBLISHING COMPANY

NEW YORK : BOSTON : CHICAGO : SAN FRANCISCO

■■jw.»wiJiE.i.i.ij.ujjJiujiaiJiiiii.i-.ii!*iJ.iiiui..ij.iii.i.iiii.j,j.fj:tiuui«ii.[ii^.igM

VOLUME XXIV

COLUMBUS, OHIO, APRIL, 1919

NUMBER VIII

The BUSINESS EDUCATOR

Entered at Columbus. O.. Post Office as 2nd Class Matter

C. P. Zaner, - Editor

E. W. Bloser, - Business Manager Zaner & Bloser, Publishers and Owners

Published monthly (except July and August) 118 N. High St., Columbus, O., as follows: Teachers' Professional Edition, $1.00 a year. Students' Penmanship Edition, 75 cents a year (Foreign subscriptions 20 cents extra; Canad- ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of which are devoted to Accounting, Finance, Math- matics, English, Law, Typewriting, Advertis ing. Conventions, etc., and Departments spec- ially suited to the needs of teachers, principals and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship, Engrossing, Pen Art, and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro-

fressive and practical interests of Business ducation and Penmanship. It purposes to inspire and instruct both pupil and teacher, and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

FIRST IN PENMANSHIP

For many years the best penman- ship and the best teachers of pen- manship have been found in business colleges. Today there is so much in- terest and enthusiasm manifested in penmanship in the public schools, and especially in the commercial depart- ments of high schools and colleges, that we have been wondering whether the public schools will not in time wrest from the business colleges the credit of 'being first in penmanship. But undoubtedly the best business writers are still being turned out by the private commercial schools. To- day of course most teachers are en- gaged in teaching only the intensely practical. The teaching of ornamen- tal penmanship remains for the spec- ial schools of penmanship which train persons as skilled penmen and en- grossers. And there is really more demand today for both the practical and the beautiful in penmanship than ever before.

Change of Address. If you change your ad- dress, be sure to notify us promptly (in ad vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al- lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription all right. If you do not receive your journal by the 10th of each month, please notify us.

Advertising Rates furnished upon applica tion. The Business Educator is purchased and read by the most intelligent and well-to-do among those interested in business education and penmanship in the United States, Canada, England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart- ments of High and Normal Schools and Col- leges, as well as among office workers, home students, etc.

Rates to Teachers. Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or manv subscriptions. Sample copies furnished to as- sist in securing subscriptions.

MRS. C. P. ZANER

Since the automobile accident on Docember 1st, 1918, resulting in the death of C. P. Zaner and his wife's sister, many persons have written in- quiring about Mrs. Zaner, who was seriously injured. We are pleased to be able to state that her condition is now favorable for a complete recov- ery. Her one arm was broken, her hip crushed, both ankles were broken, and she sustained a severe scalp wound, as well as internal injuries. A frail woman at best, it seems al- most a miracle that she should be alive today. Her bones are knitting and she is now learning to walk. Spells of gloominess and depression seize her occasionally, and especially about five o'clock in the evening, when Mr. Zaner used to return home to her, but it is believed that since she has stood so much in the way of physical injuries, she will be able to overcome the severe mental strain, also. We hope soon to be able to inform all friends of her complete recovery.

ARE YOU

1. Interested in learning what the Government is doing for commercial education?

-' Interested in learning of the wonderful changes going on in the business world? Changes that must be recognized and understood if com- mercial schools meet the require- ments of the employing public?

3. Interested in commercial edu- cation from the viewpoint of the pri- vate business school?

4. Interested in commercial edu- cation from the viewpoint of the High School?

5. Interested in commercial edu- cation from the viewpoint of the Y M. C. A. and V. W. C. A.?

6. Interested in commercial edu- cation from the viewpoint of the col- lege or university?

THEN You should plan to attend the 21st annual meeting of the Eastern Com- mercial Teachers' Association to be held in the High School of Com- merce. Springfield, Mass., the week preceding Easter, April 17, IS and IS). ROUND TABLE DISCUSSIONS The entire day of the 18th will be devoted to specific problems arising in commercial training. If you are a specialist in any one line, you will meet the leaders in your work, and have an opportunity to discuss with them content of courses and methods of instruction.

THE GOLDEN ERA OF COM- MERCIAL EDUCATION

A new era of commercial education is dawning, and only those who see and recognize it and prepare for it will march in the procession. Im- provements and changes are being made over night. Courses of study and methods of teaching which met the needs of the students five years ago are now behind the times.

WRITE TO C. A. CAMPBELL Of the High School of Commerce, Springfield. Mass., for list of hotels and tentative program, and let noth- ing interfere with your being present at what promises to be the most im- portant gathering of commercial edu- cators in recent vears.

£ffie*3BuSM»*U'&6u*&r $>

Developmental Practice in Rapid Movement Writing

By Tom SAWYIER, Columbus, Ohio, R. F. D. No. 8

Development of Z. Exercise 1. Study copy to note direction of motion as indicated by the arrows. Count: Ioop-1-2-3-4-5-6. Lift the pen at the base line on the count of 6.

Exercise 2. Count: loop-1-2-3-4-5-6-7-8-9-10. The remaining space above may be filled in by practice upon the reverse, compact oval.

Exercises 3 and 4. Retrace straight line drill six times, and go quickly to inverted loop without pause in the motion. Emphasize the down strokes in No. 3 and the up strokes in No. 4. Keep loops narrow and compact. Write freely.

Exercise 5. Count: 1-2-3-4-5-6-7-8. The loop is made on count of 1, the downward curve to the base line on count of 2, and the lower loop of Z on count of 3, etc.

Exercise 6. Z begins like X. The initial loop is made with a rolling motion, not a pulling motion. Do not pause in making Z. Think chiefly of the upper part and the lower loop and the little central resultant loop will take care of itself. Count: 1-2-3. Make from 50-60 a minute.

Exercises 7 and 8. Alternate X and Z, or join Z in groups of three. Count for X is l-'J, 3-4, and for Z is l-:2-.">. For the combined letters count: loop-1-2-3-1-2-3-1-2-3.

Exercise 9. This short sentence contains X, Y and Z, a review of these letters. The same letters may be written at the end of the sentence to complete the line across the page. Practice each word many times.

Development of p. Exercise 1. Get into a healthful and efficient position, and see that the hand glides freely on little finger. Keep arm relaxed. Count: a l-:2-3-4-5-6-swing. Slant should be uniform, spacing regular, height similar.

Exercise 2. Count: a 1-2^3-4-5-6 1-2-3-4-5-6. Keep the inverted loops narrow, down strokes as nearly straight as possible.

Exercise 3. Count: a l-2-3-4-etc, by tens to fifty. Make reverse oval compact, and free from blotted or blurred places. Keep moving gradually rightward. Be free, quick and graceful.

Exercise 4. Note the arrows. Start like No. 3, but stop at the arrow on base line, reverse motion and finish with under- or right-curve. Count: a 1-2-3-4-5-6, swing. This momentum inertia drill aids in developing control of the reverse oval in p.

Exercise 5. Retrace stem of p four times and join three letters without pen lift. Count: a 1-2-3-4-loop-p, 1-2, 3-4, 5-6, curve. Study exercise carefully.

Exercise 6. Connect p's in groups of three. Pause slightly at the under part of oval in each letter. Count: a 1-:.', 3-4, 5-6, swing. Make 75 letters a minute. Emphasize the downward strokes, as 1, '■'> and 5 in the count.

Exercise 7. The small p begins as a j made as tall as t. Second part is looped like j, y. g. Make the crossings on the base line. Close the oval at the crossing. Make from 50-60 single letters in a minute.

Exercise 8. Alternate p and j, line after line. Keep slant and spacing regular and the lower loops as near alike as possible.

Practice each word carefully. Make your writing legible. Make lines free, smooth and firm.

Development of Q. Exercise 1. Count: loop-1-2-3-4-5-6. Lift pen, at the base line, while it is yet in motion.

Exercise 2. Go from right to left, four complete retraces and finish with an under swing like Q.

Exercise 3 is a curious looking action, but it will aid in controlling the horizontal loop in Q as found on the base line. Make thi- motion perpendicular to the forearm. Terminate the drill with a graceful compound curve to the right.

Exercise 4. Count: loop-l-2-3-4-5-6-swing. Make the loop horizontal or parallel to the base line.

Exercise 5. Alternate each of the Q-oval tracers or write each separately line after line. Think quickly.

Exercise 6. Count: l-'2, loop-swing, or loop-down, at the rate of SO or more a minute. Keep ample space between loop and downward curve.

Exercise 7. Count: loop-l-:2 or 1-2-3 at the rate of 60 Q's in a minute. Employ a rolling movement for upper portion and a horizontal motion for the lower part and finish. Make the Q freely, gracefully, rapidly.

Exercises 8 and 9 afford practice on the capital and small letter movement combined. The Q may be joined to u or made with the "horizontal" drop curve.

Exercise 10. Drill upon each of the words individually. Study each carefully, and practice intelligently, in- dustriously.

The sentence embodies the three Q's, namely, Quality, Quantity and Quickness. Writing should be done legibly and pleasingly, in great quantity and with despatch. Hence the three Q's. Try to equal or excel the op

Development of Final t. Exercise 1. Begin on base lino: retrace straight line drill six times; finish with a graceful over-curve. Pause gently before finishing.

Exercise 2. Start like t, retrace both straight-line and reverse oval six times each. Pause at the transition.

Exercise 3. Count: 1-2-3-4-5-6-t, swing. Make finish one-half height of letter.

Exercise 4. Study and practice should go hand in hand. Count: 1-:.', :: at first; then 1-2-3. Beginning and ending strokes curve in opposite direction.

Exercises 5 and 6. The little word "it" and the abbreviation "pt" are excellent material for practice. Study each carefully and make frequent comparisons of your work with the copy.

Exercise 7. Final t is useful and convenient. Keep the final stroke rather short and curving. Watch spacing. slant and size of letters.

The sentence is excellent suggestive material for practice in this connection. Practice each word individually. "I must exert intelligent effort to get the be>t results" or "Intelligent thought and effort result in achievement" are also good thoughts.

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All who have been following the lessons in the Business Educator should try to win The Business Educator Penmanship Certificate of Proficiency. Write to the publishers for circular containing full infor- mation, model and passing specimens, etc.

12

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Supplementary Practice Work

By E. A. LUPFER, Zanerian College, Columbus, O.

Supplementary Practice Work Continued

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A lesson in turns and angles for beginners. Master the letters above and you will be surprised at the general improve letter writing will show in uniformity, etc.

Supplementary Practice Work Continued

Mr. Griset knows the road that must be traveled by those who become penmen, and very generously gives beginners the benefit of his experience. The above body writing, therefore, serves not only as supplementary practice but also contains instruction well worth heeding. Keep your eye on Mr. Griset's work.

Supplementary Practice Work Continued

15

By R. Viergever, New Ulm. Minn., head of the commercial department and supervisor of writing

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By O. L. Rogers, Fort Wayne, Ind.

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These attractive cards were written by A. W. Dakin, Syracuse, N. Y.. who has been recognized for many years as one of America's finest penmen.

Supplementary Practice Work Continued

Code of Morals For Young Men and Young Women

By Professor William J. Hutchins, Oberlin, O. Script by E. A. Lupfer

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By James D. Todd, Salt Lake City. Utah

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MENTAL

MEANDERINGS

CARL C. MARSHALL Battle Creek, Mich.

The Springfield Meeting

There should be a generous attend- ing at the meeting of the E. C. T.A. to be held during Easter week a t Springheld, Mass. It will be remembered that last year's meet- ing was called off on account of the war. Within the past year a number of vitally important issues have arisen w h i c h affect the welfare of commercial education, both as to our public and private Schools. Tbe co-operation between the (iovernment Vocational Board and the leading business schools in the matter of training our returned crippled soldiers, is a subject in which every commercial teacher should be interested. Mr. Fred G. Nichols, of tbe Vocational Board, is actively in- terested in the program of the meet- ing, and will no doubt see to it that this important movement will be il- luminatingly discussed.

Then there is the issue involved in tbe tendency in certain states to pass laws invidiously discriminating against private business schools, re- gardless of their merit. Right or wrong, there is a feeling in some quarters that these laws have been in- stigated by the public high schools, and indicate a growing hostility be- tween these two great and necessary agencies of business education. The E. C. T. A. has always been composed in fairly equal proportions, of both public and private school men. And they are big- broad-visioned men, too. If there is really a tendency to divide our business schools into two rival and hostile camps, such men as Nor- man, of Baltimore, Laird and Lakey, of Boston, More and Gill, of New Jersey, Healey. Estey and Miller, of New York, Williams, of Rochester, Gaylord, Ellis, Lord and the Burdetts, of Massachusetts, and many others of the same calibre, in both groups, should be able to heal the breach if there is one.

It is now, let us hope, that we are entering upon an era of peace. In training America to become the great- est commercial nation on the earth, we want constructive, co-operative work, not destructive, disintegrating fighting among the men upon whose bands and brains rests this big job. The men at Springfield should be able to further this productive and co- operative peace. Let everybody with- in reasonable reach of this meeting turn out and put a shoulder to the wheel.

Get Together The question of har- Boys monious co-operation

between the public and the private business school men, is supplemented by the hardly less im- portant matter of unity among the private school men themselves.

This is a rather ticklish topic just now, for there are certain deposits of high explosives, which a very small spark of misunderstanding might touch off. But presuming upon my years and record as a constant friend of business education, and long-stand- ing friendships, also, growing out of a twenty-five year association with most of its leaders, "may I not," to use the Wilsonian form, venture to set forth frankly some of the aspects of tbe present situation, as they ap- pear to me. At least, I am assured that in what I may say I shall be credited with all good intent.

It was around a half dozen years ago, I think, that a number of leading business school men, headed by my good friend Ben Williams, of the Cap- ital City Commercial College, of Des Moines. Iowa, organized a more or less close co-operative association of private school men known as the "Accredited Schools." The plan was to take into this association such re- liable and representative business schools as would meet the require- ments as to courses, methods, policy, and mutual co-operation that might be established by the rules of the as- sociation.

The annual dues were not to exceed the modest sum of twenty-five dol- lars, and the members were expected to profit, by the business benefits, in- cident to •'collective bargaining" in tbe matter of books and supplies, the further benefit of standard courses, methods, and text-books, to be pro- vided by tbe combined wisdom of the organization, also by the advantage to the members of being able to ad- vertise themselves to the public, as duly "Accredited" schools. It was argued by tbe founders of the organi- zation that the plan would be con- ducive of harmony, would raise the standard of business education gen- erally, and guarantee the service of reliable and "duly accredited" schools to a public that had too often been fleeced by the irresponsible fakirs and sharks that infested the business col- lege profession.

On its face, the plan looked like a good one, and a considerable number of good schools went into it, not to mention a number wdiich were not so good, but managed to slip in.

There is no doubt that the "Ac- credited Schools," generally speaking, have rendered a good service, both to the public and to its membership. But several difficulties have appeared, that were probably not contemplated by the founders. In the first place, there were hundreds of entirely good and reliable schools that declined to go into the organization, and naturally, resentment was aroused among these schools when some rival, often a rela- tively obscure school, came out with the announcement that it was "the

only duly accredited school in this city." Then the schools that did not belong, began to ask the rather em- barrassing question as to who had ac- credited their rivals, and how, when and for what reason.

Pretty soon it began to be charged that when a school in a given city was duly enrolled with the elect, it was rather difficult for any other school in that city to gain member- ship, no matter how clean a record it might have. All this, it hardly needs saying, was not exactly conducive to that "harmony" among school men which it was one of the avowed pur- poses of the Accredited Schools to foster.

Now, I have no doubt that Mr. Wil- liams and his confreres have been actuated all along by the best motives. They had few, if any, selfish advan- tages to gain for themselves, and con- sidering their limited facilities, they have no doubt carried forward their plan as well as they could. The ques- tion is, whether their plan, everything considered, was the best one. Un- questionably it had several inherent weaknesses, which they are now able to see. Probably it was a mistake to permit their members to use their membership, and the fact that they were "accredited," as advertising capi- tal. Then it was not possible, in all cases, to ascertain that an applicant for membership was entirely worthy to be endowed with the accredited privileges, and endorsement. Often, the directors had to be guided by what tbe applicant had to say about bis own worthiness, rather than by a rigid and possibly expensive investi- gation.

Perhaps it was a mistake to try to organize the business schools of the country on the basis of a close and more or less exclusive corporation. The "Bryant and Stratton Chain" tried that many years ago, but it did not work. There were too many big seceders like S. S. Packard, Roht. Spencer and others, and the mutually governing body soon dissolved, al- though many of the schools retain the name to this day.

It is the purpose of the new organi- zation, the "Association of Private Schools of the United States," headed by E. H. Norman, of Baltimore, P. S. Spangler, of Pittsburgh, C. M. Miller, of \"e\v York, and others, and which at present numbers over one hundred members, to find out if a more open and less restrictive organization will not be better as a means of bringing all good school men together, than the plan followed by the more exclu- sive "Accredited Schools." In any event, however, I see no reason why there should be any bitterness or riv- alry between the two bodies. Indeed, there is nothing to prevent a school man from belonging to both bodies, if he chooses.

Evidently, a broader and less exclu- sive organization than the Accrediated Schools is needed, if anywhere near a majority of the two thousand busi- ness schools of this country are to be organized for their common interests.

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Is it too much to hope that the Ac- credited Schools themselves will be- come members of the new organiza- tion? They are needed and they would be welcome. May all good business school men sink their differ- ences and get together for the com- mon good.

New York Grows Long ago I learn- Hysterical ed that New York

is the most entire- ly provincial place in this country.

If provincialism implies an ignor- ance of other regions, and a narrow disregard of and contempt for what other communities think and do, New York is more provincial than Arkan- sas or Arizona.

An evidence of this is found in the present wild outcry of New York, (I am speaking of the city and its imme- dia'te environs, of course), against the country's decision for prohibition.

As I write, the press of the city, and a considerable proportion of the population are simply seeing red over this thing, and so incoherent is their rage as to be positively funny. One cause for this state of mind, if New York can be said to have a mind, is the fact that they do not seem to have sensed what has been going on in this big land during the last five years. This, of course, is another evidence of their confirmed provincialism. They had been completely unaware of the fact that more than nine-tenths of the country had gone dry before Congress had submitted the dry amendment to the states. The average New Yorker knows no sense of proportion when it comes to comparing New York opinion with that of the rest of the country. The self-centered narrow- ness of the local press, and the silly gibes of the Broadway theatres had led him into the complacent belief that what happens beyond the Hud- son River is of not much importance. Now he has suddenly wakened up to the fact that "N' York," as he loves to clip it, instead of being the hub of public opinion in 'the United States, is only a knot-hole in the rim. He cannot understand it, and accordingly he raves and tears his hair like a Bolshevik.

One curious phase of the present hysteria is the constant assumption by the New York papers, that prohi- bition, as one of them frantically puts it, "has been foisted upon the major- ity of the well-meaning and orderly people of this country by a ruthless, tyrannical, unscrupulous and bigoted minority." New Yorkers seem to be- lieve that stuff, but think how it sounds to one who knows that there is hardly a dry area in the whole land that has not been made so by a clear and usually overwhelming vote of the best citizens.

Another funny thing is the dire foreboding of the awful things that will happen when prohibition comes. Lawlessness will be rampant, we are told, and the hospitals and asylums will soon be crowded with drug vic- tims, and the people generally will be-

come a lot of sniveling hypocrites. One would think that before publish- ing such stuff, the editors would send a representative out into Kansas, or Iowa, or Colorado, or to some of the other states where prohibition has been tried to see if things have gone that way out there. But of course the New York dailies don't want the facts. They want to sell papers to the silly folk who just now want to read lurid abuse of people who are opposed to booze.

Still there arc some encouraging signs. The wets staged a big meeting last week, in the hope of lining up really important New Yorkers against the dry program, but even the "World" had to admit that most of the speakers and sponsors of the meeting were either owners or em- ployees of the breweries, or officials of the liquor dealers' or hotel keepers' associations, or persons interested in cabarets. The attendance Was also disappointing, even if the speeches were vitriolic.

The latest move of the liquor inter- ests is the pretty business of trying to stir up the labor unions, to threaten strikes if their booze is shut off, and to get large numbers of them to wear buttons bearing the legend, "No Beer, No Work." I have seen a few fel- lows wearing these buttons, and they looked quite worthy of them. Of course, the papers are now trying to scare the rest of the country by pre- dicting "industrial revolution" if the amendment is enforced. Of course this is the sheerest nonsense.

The other morning, in a subway car, I sat next to a sturdy looking mechanic with his dinner pail, who was en route to his job. I called his attention to the headline, announcing the "Industrial Revolution." He grin- ned. "Well, I hit the booze some my- self, but. they must think we're a nice lot, to go on strike for it. Maybe it would be a good thing if we do have to cut it out. For me, I wouldn't raise no row about it."

Probably this will lie the prevailing viewpoint among the workers here as elsewhere. New York will have to take her medicine like the rest of the country, and also, like the rest of the country, she will be the better for it.

PARTNERSHIP

By Jesse H. Robinson,

New Castle High School,

New Castle, Pa.

When two or more persons com- bine their property, labor and skill for the transaction of business for comimon profit, they enter into part- nership.

The general law applies that any one who is under no legal disability to make contracts may be a partner. This excludes infants, lunatics, and others under general or special dis- ability, such as alien enemies, spend- thrifts, habitual drunkards and the like. Infants, if they become part- ners, may affirm or disaffirm the con- tract after becoming of age, but if

they do disaffirm to the injury of in- nocent third parties, they may be- come liable to third parties for some of the consequences of the relation on the ground of fraud.

Partners are of several classes: ostensible, nominal, dormant and se- cret, and in some states limited part- ners. Ostensible partners are those who appear openly before the world as partners and acknowledge the re- lation. Nominal partners are those who though they ostensibly appear to be Mich, they have no real interest in the business partnership. In such cases they have all the disadvantages and few of the advantages of a part- ner.

Partners are dormant when they conceal their names and take no part in the partnership affairs, and are secret when they conceal their names, but are active in the business. Like dormant partners, secret partners are liable as partners when they are dis- covered. In some states there are statutory laws permitting persons to become limited partners. These laws usually prescribe the conditions, and state the proportion of the capital that persons becoming limited part- ners shall pay in cash. Furthermore! that they always make use of the words Limited or Special in connec- tion with their names, and these names must not appear in the firm name, and that having complied with these conditions they do not Income liable for the firm debts be- yond the amount of their invested capital. Without the protection of such limitation, a statutory provision, each partner is liable jointly and severally for the debts of the firm of which he is a member.

The partnership is not necessarily, formed by any special form or man- ner. It may be by oral agreement or by a written agreement, which may have a seal or it may not. The actual liability and authority of the partners begin with the formation of the' partnership and do not wait for the execution of any articles. The fact that there be an agreement to enter business or into some particu- lar transaction together and to share1 the profits and losses constitutes a partnership, which is just as extensive as the business proposed to be done. The members may agree to share the profits in what proportion they choose, but in the absence of any agreement the law presumes equal shares.

They may agree as to any way of dividing the losses or even that one or more partners alone shall sustain them all without loss to the rest and this agreement is valid as between themselves; but it will not proted those partners who were to sustain no loss from responsibility to third parties unless the third parties knew of this agreement between the part- ners and gave credit accordingly.

The principal test of membership in a mercantile firm is said to be the sharing of the profits. Thus, if one

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THE OFFICE DESK AND

SURROUNDINGS

The B. F. Goodrich Rubber Co.,

Akron, Ohio

Have you ever caught yourself un- consciously taking the measure of a business man from the degree of pro- gressiveness he shows in his working habits? At one extreme is the man who covers up his important papers, forgets his engagements, runs his own errands, sharpens his pencils, and fight down his interruptions by sheer force.

For another, these things seem to take care of themselves. He sits free and easy, working carefully, watching, deciding and doing things of import- ance. No where is it more truer "Know the workman by his tools."

Efficient business men today en- deavor to produce the greatest amount of work with the least ex- penditure of effort. They realize that in order to be efficient they must have their office desks and working tools arranged in such a manner that they can be utilized to the best advantage.

The desks of many business men resemble junk heaps of remnant coun- ters. They are the dumping grounds for every kind of commercial material. Nothing lias a place and the owner of the desk can find nothing lie wants. In place of every crevice and corner being occupied by things needed in a day's routine, these desks are loaded with material that should be filed, sent to where it could be put into use, or destroyed.

The result is confusion, and con- fusion about a desk short-circuits ef- fective, decisive thinking and often causes misjudgment and costly mis- takes.

.Men who keep their desks free from unnecessary or unused forms, files or supplies, that is, keep the dead wood cleared away, are able to handle their tasks with greater precision and accuracy. Men who systematize their desk material soon get so they can find certain material automatically and with little or no expenditure of brain energy. A man writing a letter with pen and ink makes little effort in finding his ink well and dipping his pen. Keeping things where the hands will find them automatically results in correct and unconscious habits of work. This is not possible among ac- cumulations of plunder, in, on top, or about the desk.

No long ago, \!50 successful busi- ness men were questioned by a lead- ing business magazine regarding their personal habits at their desks. The investigation showed that these men concentrated on one thing at a time and finished that task before going to the next one. Their desks were neatly arranged and free from accu- mulations of odds and ends. Their desk drawers were arranged for con- venience in handling papers, supplies and necessary equipment.

Only papers, folders and other ma- terial regularly needed at the time should be on the working surface of the desk. Only papers and appliances

regularly needed in the day's work should be in the desk. Whether it is the crude "cracker box" of the ship- ping clerk or the highly polished ma- hogany of the executive, the appear- ance of the desk typifies and reflects the man.

Careful study and discussion along with time and motion tests suggest that the arrangement of the material in the desk somewhat after the fol- lowing would help us in the execu- tion of our work.

In the front of the center drawer, a small compartment should be layed off by a division board. Here pens, clips, bands, etc., should be placed, preferably in the small glass contain- ers that are furnished. Penholders, pencils, erasers and a ruler can be placed loose in this compartment. With this arrangement it is possible to keep the center desk drawer open about two inches all the time, and without reaching or shifting the chair or your position you can have the necessary supplies ready for use. It is not recommended that you keep personal matter in your desk, but in case you do it should be placed to- wards the back of this middle drawer. Large, flat record books, should be kept in the back of this drawer also if they must be kept in the desk.

The right-hand top drawer is per- haps the most used. Therefore, the things most needed in the day's work should be kept there. These things used especially by the right hand, such as rubber stamps, ink pads, paste, etc. Of course, if these things are used constantly all day, they should be put on the top of the desk. In other words, the tools in constant use should be arranged for the greatest convenience, consistent with the high- est desk efficiency.

The upper left-hand drawer is pre- ferably for blanks, forms and supplies that are in daily use. If a small "Tickler" file or daily reminder is used, it should be placed in this drawer.

The lower right-hand drawer is us- ually a file drawer and contains only material pending completion or per- taining to the department. This file space should not be a storage place for general file folders but rather for reference information, reports, corre- spondence, follow-up data, work in process, etc.

Four folders or pockets may be made up for this file and used to ad- vantage if properly filed in labeled manila folders or paperoid pockets, either correspondence or cap size, any of which may be secured from stock.

For example:

1. Material to be dictated.

2. Questions to be taken up with Dept. Heads.

::. Cases needing immediate con- sideration. 4. Follow-up material. Be sure that in all cases this ar- rangement is just as simple as re- quirements will permit.

In the back of this drawer, cleaning and dusting cloths, oil cans, type- writer tools and towels can be stored.

They are then never buried and easily available when wanted.

The two lower left-hand drawers are most convenient for keeping those things that are not used constantly but often needed in the day's routine. Text and reference books, sales man- uals, telephone directory, in fact, all things that are not used often but really needed for the execution of cer- tain duties, should be placed in these two drawers.

On the top of most business desks are two highly important pieces of equipment; the telephone and mail trays. A pad should be always near at hand so that notations regarding messages received over the telephone can be made. It is usually unneces- sary to have more than two trays on any desk. More than two hampers efficient messenger service. Route in- coming and outgoing material in the standardized directions from left to right the "in" tray should be to your left and the "out" tray to your right. Push buttons should be placed so that they can be reached without mov- ing any part of the body except the arm.

On leaving the office at night the top of all desks should be cleared of everything except the telephone and desk trays. Effective janitor service is necessary in an office building as large as ours, and the clerical force must co-operate by placing articles where they will not accumulate dust or create confusion. If desks are cleared of papers, correspondence, stationery forms, price of bulletin books, etc., before leaving at night, janitors are going to be able to work in a more efficient manner. Your office is going to greet you more pleasantly the next morning too, be- cause there is nothing so distressing the first thing each day as a desk sur- face piled high with dusty confusion.

The manner in which you keep your office surroundings reflects your methods of working. You may ar- range your desk so that it will be most serviceable to you, but if you allow an accumulation of forms, sta- tionery, index cards, library maga- zines, etc., to lie around in and on cabinets, you are pulling against the power that makes for better office work.

An office is not a place for an ac- cumulation of everything; where pa- pers are lost, data mislaid, records buried and every nook and corner is crammed with plunder; where it does not matter whether you hit or miss the waste-paper basket; where, when the plunder in the corners is disturb- ed, a cloud of dust arises to meet the investigator and pollutes the air other workers must breathe. Where a part of each day is wasted in weary search for needed matter. Where confusion prevails not only in appearances but as well in plans and methods. Such a place does not deserve the name "Office," and those who persist in contributing to such conditions do not deserve a place in a real office.

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REPORT OF THE TWELFTH ANNUAL CONVENTION

Of the National Society for Voca- tional Education, which was held in St. Louis, Mo., February 20, 21, 22, 1919

By James C. Reed

The Commercial Section of the National Society for Vocational Edu- cation held two meetings. The meet- ing on Thursday afternoon was pre- sided over by John C. Brodhead, Assistant Superintendent of Sc'hools, Boston, Massachusetts.

The first topic discussed was "Fed- eral Aid for Commercial Education." Mr. Layton \V. Hawkins, of the Fed- eral Board for Vocational Education, discussed the question of granting federal aid to Commercial Education under the present Smith-Hughes Act. The only aid that can be granted un- der this act is for research work and for commercial work done in part- time classes. Mr. Hawkins stated that no aid could be given where a class was made up of regular students and part-time students. In such a case it would be necessary to put the part-time in a class by themselves in order to secure federal aid.

Dean J. M. Watters, of the Georgia School of Technology, was unable to be present, 'but his paper on "Aid Needed under New Legislation" was read by James C. Reed, of the White- water State Normal School. Dean Watters asked for federal aid for Commercial Education under five heads. 1. For supervision of com- mercial teaching in the high schools. 2. For the training of commercial teachers. 3. Aid for secondary schools. 4. Aid for colleges. 5. Aid in research work. This paper evoked a very lively discussion. The discus- sion was led by Mr. Reed, who em- phasized the fact that something must be done to make commercial teaching more attractive so that it will be on an equal plane with business positions requiring the same amount of train- ing.

The next topic was "Recent Devel- opments an Commercial Education." F. G. Nichols, Assistant Director Commercial Education, Washington, D. C, discussed the "Organization of High School Commercial Education on the Articulated One-year Unit Basis." This provided for a five-year course beginning with the eighth grade and ending with the twelfth. The course was so arranged that the student could take the studies best suited to his age and which would prepare him for the best position he could command no matter when he left school. Another feature of the plan was that each year some work was left unfinished so that there would be an inducement to the stu- dent to remain in school. The course was also co-ordinated with the work in the evening schools and the con- tinuation schools so that if a student dropped out he could finish his work in one of the other schools. This

plan met with the hearty approval of the teachers present.

W. E. Bartholomew, Specialist in Commercial Education in New York State, discussed the problem of "Part- time Commercial Courses." He dis- cussed the relative merits of the Al- ternating Day-plan, and the Alternat- ing Week-plan. He favored the latter plan and produced evidence to show that it was meeting with success where it had been tried. Business men seem to be willing to undertake part-time work and to assist the schools in affording the students op- portunities to do actual work. Part- time work in business houses for high school commercial students is a live issue, and according to Mr. Barthol- omew, is absolutely essential if the business training of the high schools is to be effective.

"Continuation Commercial Cours- es" was discussed by William Bach- rach, Supervisor Commercial Work, Chicago High Schools. Mr. Bachrach described the work that was being done by the Chicago Board of Educa- tion in conjunction with the packing companies. Part-time schools have been opened at Swift & Company and the Armour & Company's Packing Houses. The Board of Education furnishes a teacher and the Packing Companies furnish the room and the necessary equipment. These schools have been very successful.

The subject of "Evening School Courses" was discussed by Robert A. Grant, of the Yeatman High School, St. Louis, Missouri. Mr. Grant argued that the evening school courses should consist of short de- finite units and that credit should be given in terms of day school work.

Cheesman A. Herrick, President of Girard College, Philadelphia, Penn- sylvania, was chairman of the meet- ing of the Commercial Section on Friday afternoon. This meeting was devoted to a discussion of the prob- lems of retail selling. Mr. M. L. Wil- kinson, President o'f the Associated Retailers, St. Louis, Missouri, dis- cussed the need of training in retail selling. Dr. J. B. Miner, of the Car- negie Institute of Technology, Pitts- burgh, Pennsylvania, described the Pittsburgh plan of training for retail selling.

Through the co-operation of the business men and the Carnegie Insti- tute of Technology a Graduate Course is offered to train experts in Retail Store Management. The Course is open only to those wtio hold a Bachelor's degree. Sixteen students are taking the course. Dr. Lee Galloway gave an account of the New York method of training retail salesmen. He prefaced his paper with a very able discussion of the nature of the science of salesman- ship.

Mrs. Lucinda Prince, of the Prince School o f Salesmanship, Boston, Mass., described the Boston plan. Mrs. Prince is a pioneer in this kind of work and explained how she had started this work in Boston. She

pointed out the necessity of co-opera- tion between the merchants and the schools. It is absolutely necessary in carrying out a vocational course with practice work in retail selling that there should be co-operation and sup- port of both store and school. The question, whether all of the stores in which practice work is done should pay the same wages, invoked consid- erable discussion. The one side claim- ing that if some stores offer more than others all the pupils will desire In In- sent In the store where the higher wages are paid, and the stu- dents who are compelled to accept work in stores where lower wages are paid will he dissatisfied. It was the consensus of opinion, however, that a uniform wage was not essential to the success of the part-time employ- ment plan. The course in retail sell- ing is divided into two parts. 1. Class room work. 2. Outside work, con- sislring of home study and store prac- tice. Mrs. Prince outlined the course of study as given in the Prince School of Salesmanship. Teachers who are interested in this subject should send for bulletin No. 22, issued by the Fed- eral Board for Vocational Education, Washington, D. C. The questions j raised in the foregoing paper were j discussed by Professor W. F. Gep- . hart. Department of Commerce, Washington University, St. Louis, Missouri and Clay D. Slinker, Di- rector of Commercial Education, Des I Moines, Iowa.

On Friday evening the Commercial Section held a banquet at the Ameri- can Hotel. There were fifty Com- mercial Educators in attendance. . Cheesman A. Herrick officiated as toastmaster. The discussion of the , evening centered around the training I ofcommercial teachers. Professor Weston, Head of the Department of j Commerce, University of Illinois, and Professor Brisco, Director of School of Commerce, University of Iowa, ', presented the matter from the stand- point of the universities, and took the position that it was impossible for them to interest young men in com- I mercial teaching when so much better opportunities were presented tograd- uates of courses of commerce in the University in business careers. The function of the school of commerce in the University is to prepare young men to be leaders of business, and according to the University view this I work is just as truly vocational as any other kind of vocational work. Mr. Nichols discussed the work that was I being done in the training of com- mercial teachers by Normal Schools, and brought out the fact that while about twenty-six Normal Schools- have some kind of commercial work v only about half a dozen are actually accomplishing anything in the way of 1 teacher training. The rest are merely offering a few courses in commercial work and would be more accurately described as Normal Schools with a Business College attached. Robert A. (irant, of St. Louis, argued fori

(Continued on page 24)

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HOW TO BEGIN AN AUDIT

Tneodore D. Krum, Technical High

School, McKeesport, Pa.

Article No. 2

In my first article I discussed the advantages and purposes of an audit by Certified Public Accountants, or at least by professional auditors. In this article I will attempt to point out just how the auditor should begin the audit after he has once decided to ac- cept the work. He must have a well defined course of procedtire. The following preliminary program has been suggested as one that if fol- lowed will have the auditor many pit- falls and future embarrassment, if not possible litigation. While the discus- sion here is necessarily abridged he- cause of lack of time and space for a fuller discussion, the writer trusts that the following points will be help- ful and suggestive:

( 1 ) The first thing an auditor must decide when he has a set of books submitted to him to be audited, is whether or not he can do the work conscientiously and without affecting his reputation among his clientele. He must also settle to his own satis- faction just who his client is and to whom he is to submit the completed statements and various exhibits, and also to whom he is to look for com- pensation for services rendered. It sometimes happens that after an aud- itor has finished an audit, he is un- decided just who is going to pay for his services. Sometimes his client is a dissatisfied stockholder or possibly a large bondholder who has requested that the books be audited and who will pay for the necessary audit as long as it may be favorable, but who will refuse to pay when the final un- favorable results are submitted to him. Possibly a member of the City Council may wish the books of the municipality audited. In this connec- tion I wish to say, one can scarcely think of any councilman public-spir- ited enough to even think of having the city's books scrutinized by an auditor for» fear that the unsavory things unearthed during the audit might make it very unhealthy for said councilman and his colleagues. Our city fathers usually are very reluctant to bring anything regarding their dealings with the city finances to light, and ordinarily shun public scrutiny of any dealings so long as they have a finger in the pie. So I repeat an auditor must determine the legal status of. his client before the commencement of the audit.

( -' ) The auditor should aim to se- cure the co-operation of his client's staff. Nothing should be more grati- fying, especially to the young auditor, than to have the client's staff friendly and willing to make the work as light as possible for him. This is a point very often ignored by the beginner. In all cases an auditor should not assume a domineering or overbearing mien; but be frank, cordial and busi- ness-like. An antagonistic office force

may easily offset the good an audi- tor may do and thus neutralize the effects of his work. In some cases, because of misunderstanding on the part of auditor or staff, actual harm tonus from an audit. As can readily be seen, the auditor will be very un- likely to secure an appointment again. An auditor must remember that the office force, having the ear constantly of their employer and who enjoy his confidence can very easily offset the good done by the auditor. If he has incurred the illwill of the client's staff he should expect noth- ing but censure from them.

On the other hand, the auditor must not take his client's staff into his confidence. He must guard him- self from giving away any informa- tion that may be injurious either to his client or to himself.

I have in mind a young auditor en- gaged by a large firm to audit their books. He formed the acquaintance of the young stenographer and one day took her to dinner. During the course of conversation he outlined in detail the work done and the results of his investigation. Of course, the young woman took the first oppor- tunity to unburden herself and so shared her knowledge with her friend, who was assistant bookkeeper for a large wholesale house who sold heavily to the firm having its books audited. The assistant was a zealous and ambitious young woman so she promptly carried her information to her General Manager. The whole- sale house was carrying notes of the firm aggregating tens of thousands of dollars. Of course the wholesale house refused to sell the firm any more good on credit and absolutely refused to renew the maturing obli- gations to the firm. The firm being unable to secure the necessary cash to tide them over a difficult period were forced into bankruptcy. If it had not been for the indiscreet auditor, the firm would probably have been able to renew at least a portion of its maturing obligations and thus been able to weather the storm.

(3) The auditor must know how- to get started. He must have the end of the audit in mind at the be- ginning. He should go over the ground to be covered carefully and thoughtfully with his client and out- line a plan of procedure. No doubt the client will ask as to the probable length of time necessary to complete the work. It is far better to over- state rather than understate the probable length of time required. In all cases, the auditor should have a well thought-out plan marked out be- fore attempting any actual work. A few hours spent at the very beginning of the work in this way may save days in the subsequent audit.

(4) Next comes the matter of compensation. The beginning prac- titioner is especially anxious that he make no mistake in fixing his com- pensation for services rendered. This, however, is a matter that he must decide for himself. He may either

charge a day rate or a fixed sum for the entire audit. In no case should he allow this matter to "hang fire" until after the audit is completed. If he should do so he may experience difficulty in securing the money due him. The writer thinks that the fixed rate is preferable to the day rate, es- pecially for the beginner. If a day rate is to be paid, that is a tendency, perfectly natural, on the part of the young and inexperienced auditor, to charge the same fixed rate as the more experienced auditors. Surely the more professional ability a man has, the higher should be his charge for his services. This is true in all professions, else what would be the incentive to excel? If no fee has been arranged before the audit or has not been reduced to writing prior to the audit, and a dispute arises, the courts will render a decision on as equitable a basis as is possible.

(5) The auditor must decide where the work is to be done. That is, either in his own office or in the office of his client. In cases where embezzlement or dishonesty is sus- pected, it seems to be the concensus of opinion among auditors that the audit should be conducted in the of- fice of the auditor, or at least con- ducted in such a manner as not to arouse the suspicions of the guilty one. In cases where the audit is a natural one, then it seems that the ideal place is right in the office of the client. The reasons for this are very manifest, even to the layman.

I have in mind an auditor auditing a set of books where the bookkeeper was suspected of being dishonest. An office was rented by the auditor in the same building. The guilty book- keeper remained ignorant of the audit being carried on right over his head until the auditor confronted him with the proof of his dishonesty. The books and records were removed from the office after the bookkeeper had gone home for the day.' Nearly the entire audit was conducted after five o'clock.

As 1 mentioned above, when there is no question as to the honesty and integrity of the members of the client's staff, then the place to con- duct the audit undoubtedly is in the client's own office. But if carried on here, the auditor must be very careful not to incur the illwill nor to antagonize the client's staff of office workers. Many large and successful engagements have resulted directly because of the fact that some book- keeper had a pleasant relation with a professional auditor. A man is hon- est until he has proved to the world that he is dishonest. Nearly all men are very "touchy" about their hon- esty, and if an auditor should by sug- gestion or attitude show that he doubts the honesty of some member of the client's office force, he can rest assured that he has formed in that person an enemy. Rut if a case of attempted or actual fraud is unearth- ed during the course of the audit,

(Continued on page 24)

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THE TEACHING OF BOOK- KEEPING AND ACCOUNT- ING

By H. E. Cowan, Arlington, Mass., High School

Article No. 1

The purpose of Bookkeeping is to record financial transactions. The aim of Bookkeeping is to keep these records in such manner that at any time an Accounting can be made which will show (1) the capital at the present time, the amount of difference from what it was at some previous time, (2) the details of capital's in- crease or decrease, that is, the direc- tion into which expenditures went and from which income came, and (3) the 'property, or assets owned by or owed to the concern, along with the encumbrances or liabilities; the difference between these assets and liabilities is the Capital or Deficit.

This Accounting is shown in the form (if statements, schedules, and adjustment and closing entries.

When we teach Bookkeeping we teach clerical routine, the making of records, and when we teach Account- ing we teach the science of interpret- ing these records.

If the last statement is correct, the underlying principles of Bookkeeping and Accounting must be the same. Terms should be used in one which can be applied to the other.

In the following lesson plans, the purpose is to teach terms and meth- ods which always can be used by the student; he need never unlearn or discard any.

These lessons are planned for a forty or forty-five minute recitation period. Usually an outside assign- ment is given. If the custom of the school is to have double periods, then that part of the period following the recitation ought to be long enough for the usual assignment.

The answers here printed are the ones which are correct in meaning. Ordinarily these answers will come from pupils in different words, but a usable, clear answer in all that is desired. Sometimes the instructor will be unable to get a usable answer at all, and will. have to furnish one. Pedagogically speaking, nothing s'hould 'be told the class, but rather than waste valuable time, telling is occasionally advisable.

LESSON 1

Cash Account Developed from what

the Student Already Knows

Instructor. Who of you have ever seen a Cash Account, or Cash Book, or Cash Record? Describe it as well as you can. What two kinds of information does it contain?

Answer. Information of cash re- ceived and cash paid.

I. How was each kind of infor- mation kept separate?

V Receipts were put in one col- umn or on fine page, and payments "ii .ir in another.

I. Let us suppose I have received during the past week (write on

board) $.50, !.;.">, and .90, and I have paid out (write) $1.:25 and .35. Tell me how to make out a record of my cash receipts and payments.

A. Write in one column the amounts received and in another col- umn the amounts paid.

Write on board $ ..",() $1.23

1.75 .35

.90

1. Two years from now. if we reifer to this record, what will it mean

to Us?

A. Each item should have a date.

Add a date to each item on the board.

I. Alight we like to have any other information about these records?

A. How we got the money and what we paid for.

Add an explanation to each item.

The board entries will now appear similar to:

Sept. 18 Sold app'les $ .50

18 J. Holt paid debt 1.75

lii Sold book !I0

18' Pair rubbers 1.25

.'(> Writing paper 35

I. What record shall we call this?

A. Cash Record.

I. How shall we show that it is a ( i-h Record?

A. Write Cash Record at the top.

1. How shall I separate these items from the name?

A. Draw a horizontal line under the name.

I. How shall I show the separa- tion of the receipts from the pay- ments?

A. Draw a vertical line between.

I. How shall I know which are receipts and which are payments?

A. Head the left side Receipts and i he right side payments.

Pass out ledger paper.

I. This paper is ruled up similarly to the form which you have suggest- ed to me and which I 'have made on the iboard. On which side of this paper shall we keep our receipts?

A. The left.

I. The reason that receipts are put on the left hand side of the record is simply one of custom. We all want to follow the same general methods in keeping books or a con- cern could not hire a new bookkeeper without having a school to teach the newcomer how to keep books their way. As it is now, a bookkeeper can go from school to work, or Irom one job to another. The new books he finds are different from what he knows, only in unimportant ways; these little differences are soon fa- miliar to him, 'because bookkeeping everywhere is based upon the same general principles. So in order to be uniform we put our cash receipt on the left and the payments on tin- right.

I. Suppose'you make a Cash Re- cord on the paper that has been handed to you. Tell me first what are all the columns for?

A. First two for the month and day, wide one for the explanations, and beyond the next narrow one, the last two for the amount, a place for doll. us and a place for cenls.

I. What shall we do first in mak- ing our Cash Record?

A. Write Cash Record at the top.

I. What next?

A. On the left hand side write September 16 in the first two col- umns, abbreviating September; write Sold apples in the wide column, and 50 in the last column.

Assignment:

A number of cash received and rash paid transactions for the stu- dent to enter into a Cash Record.

Have students summarize the les- son by describing Cash Record:

What does it show? On which side is each shown?

LESSON 2 Cash Account (continued)

I. Tell me what you can of the Cash Record.

A. (Same as summary of Lesson 1.)

Have yesterday's assignment pa- pers read in class for correction.

I. Yesterday we started to record some transactions of mine in a Cash Record. Find the paper.

Finish recording the entries by having a pupil put one entry on the board, the others criticising or sug- gesting until it is correct. Class make same entry on paper.

I. Do you know another name for the Cash Record?

A. Cash Account.

I. Yes, and Cash Account is the term commonly used by bookkeep- ers and accountants, so let us use it when we speak of a record like this. If this account had no heading would we know that it is a record of cash?

A. No.

I. Then is the word Cash at the top necessary?

A. Yes.

I. Is the word account necessary?

A. No, because one can easily see that it is an account.

I. Then what heading do we need?

A. lust Cash. (Cross off Record.)

I. Who will define Account for

A. It is a record of business transactions.

Write the definition on the board.

I. What kind of transactions are recorded in the Cash Account? What one thing is involved in each?

A. Each is a cash transaction.

I. If a transaction involved no cash would it be recorded in the (ash Account?

A. No.

I. Add to your definition.

A. An account is a record of busi- ness transactions which involve the same thing.

1. What about the form in which an account is arranged?

A. The Cash Account is arranged into receipts and payments.

I. Do you know another name for tin- left band side?

A. Debit.

1. Do you know another name for the right hand side?

V Credit.

I. Then how is an account ar- ranged?

'3fe'ZJ&t*»//i4'<U<fW/*<w/fr &

23

A. Into debit and credit.

I. Now complete the definition.

A. An account is a record of busi- ness transactions which involve the same thing, and is arranged into debt and credit.

I. Give a definition for the Cash Account.

A. A Cash Account is a record of cash transactions arranged into debit and credit.

I. How shall we find how much cash we have on hand?

A. Count it.

I. How shall we find how much we ought to have?

A. Find the difference between cash debits and credits.

Show how the cash balance is re- corded, the account ruled, and the balance 'brought down. This is done on the board, each student doing like- wise on his own Cash Account.

I. Do we need these headings. Receipts and Payments?

A. Xo, because all receipts are on the left hand or debit side and all payments on the right ha'nd, or credit side.

I. Let us use the terms debit and credit; they are the terms used by business men, so they are the terms we should use. On which side do we record cash receipts?

A. ( In the debit side.

I. When we record an item on the debit side w-e say we debit the item. On which side do we record our pay- ment.- ?

A. On the credit side.

1. When we record an item on Phe credit side we saj we credit the item. How dr. we record a payment of cash?

A. We credit Cash.

I. How do we record a receipt of cash?

A. We debit Cash.

I. Does anyone know the name given to cash and other property?

A. They are asset-.

I. Xame some more assets.

A. A desk, a book, Liberty Bonds.

1. If a thing has no value is it an asset?

A. No.

I. Then what is an asset?

A. An asset is anything of value.

I. When we receive cash how do we record it?

A. We debit Cash.

I. If we receive more cash what happens to our cash supply?

A. It increases.

I. On which side do we record the increase?

A. On the debit side.

I. If cash i- an asset, what kind -i aii account is cash?

A. An asset account.

I. When do we debit an asset ac- count?

A. When the asset is increased.

I. \\ hen do we credit an asset ac- count?

A. When an asset is decreased.

I. You have given me in two parts an important rule in Bookkeeping. Give it to me in one sentence.

A. A Debit, etc.

I. This is one of a very few rules you will have to learn. Learn it. it will make your future work easy. Xo exception will ever be made to this rule or any other.

Assignment

Dictate a number of transactions involving cash receipts and payments, for pupils to record in a Cash Ac- count. The account is to be balanced and ruled. To learn the rule for debiting and crediting assets is also part ni the assignment.

Summary by the Class

What is an account?

What kind of an account is Cash?

What are the rules for such an ac- ci iun1 ?

On which side is the balance when there is a balance?

Desk efficiency disciplines. Desk inefficiency undermines ability and

success.

BIG Y. M. C. A. ORDER FOR OVERSEAS

The Gregg Publishing Company in- forms us that they recently made shipment of 16,000 shorthand books to the V. M. C. A. in Paris, in addi- tion to a previous shipment of -',500 in ii iles.

This, they state, is probably the largest order for shorthand "books ever received, and is evidence of the popularity of shorthand in the Y. M. C. A. overseas courses.

THE OFFICE DESK (Continued from page 19)

AH weaknesses that retard the How oi office routine should be overcome. Inter-office and departmental detail must be done automatically and with le system. Effective thinking is smothered and efficient execution of duties are hampered by confused office surroundings.

Visitors often gain their impres- sions of you and our Company by the appearance of your desk and our of- fices. None of us would wear a soiled collar to work; why live in an office that impresses the visitor as needing a thorough renovating?

It is difficult to make any set of rules for placing desk material pro- perly. The man at his particular desk should know better than anyone else what things he needs the most and where they are obtained quickly and easily. Desk efficiency is not a fad, it is a living factor for success for all business men.

The man who achieves the greatest success is the man who uses to the best advantage each sixty minutes of every hour.

Time-economizing is more import- ant than money economizing. The right use of time is the price of every earthly accomplishment.

Business men can borrow a million in money but they cannot beg, bor- row, steal or create a minute.

Everything possible should be done by the business man to do the most in the least time. Arrange your desk materials. Have all things near at hand and in a place where they are easily available.

PARTNERSHIP

(Continued from page 18) had money to be used in the business for which he is to receive a share of the profits, this would make him a partner; and if he is to receive law- ful interest and in addition thereto a share of the profits, this would gen- erally make him liable as a partner to a creditor of the firm.

Sometimes a clerk or salesman, or a person otherwise employed for the firm, receives a share of the profits instead of wages. Formerly it was held that if such a person received any certain share (such as one-tenth) this made him liable as a partner, but if he received a salary equal to one- tenth the net profits, this did not make hint liable as a partner.

The court at present looks more at the actual intention of the parties and their actual ownership of interest in the funds of the partnership. If in fact, he works for wages, although these wages are measured by the pro- lit-, he is not liable as a partner for the debts of the firm.

(To be continued)

DUFF'S COLLEGE BURNS

The business college fraternity will regret to learn of the destruction by lire of Duff's College of Pittsburgh on February 34th. About 150 students were in the building when the fire was discovered. Cool headed officials and teachers of the college prevented -ler among the students. One girl student was seriously injured when -he fell from the arms of a res- cuing fireman. Seven other girls were overcome by smoke. The institution which occupied the second and third floors of a three story building was put out of commission completely. A letter from Mr. Spangler, principal of the school, states that they began holding sessions on Monday, March 3rd, and that the school is again run- ning along smoothly.

Duff's College has been famous for many years, and especially for fine penmanship. Wm. H. Duff, who re- tired from the school some years ago, was long known as one of the few- very fine penmen and engrossers in this country.

The Xew York Normal School at Cortland, N. Y., was destroyed by fire on February 37th. The Cortland in- stitution was one of the ten state normal schools located in various parts of the state.

J. M. Moose, formerly of Warner. Ohio, is now Assistant Manager and Principal of the New South College, Beaumont, Texas. Mr. Moose is a penman and commercial teacher of ability, and we have every reason to believe that he will make a splendid success in the institution with which he is connected.

d£T y/u^J/uS/iuj Ct6ua/<r &

HOW TO BEGIN AN AUDIT

(Continued from page 21)

then the auditor is bound to disclose the facts as he finds them.

ir.) It is said that a workman is known by the tools he uses. If this is so then the auditor is known by his working papers. These working papers will be sheets of paper on which are written all information brought to light during the course of the audit. Each separate class of er- rors or information should he listed n separate sheets of paper. He must decide before beginning an audit just uiiai papers will be required. Some auditors place important data on of paper or on the backs of old envelopes, never taking the time at the beginning of the audit to arrange in a systematic manner, papers with headings covering the questions like- ly to arise during the course of the audit. On these sheets should be listed in a neat, careful manner, all errors or questionable entries un- earthed during the course of the audit. He should never think of at- tempting an audit without some well defined course of procedure, and he should be able to anticipate all classes of errors and provide himself with separate s'heets for such data. Before beginning the audit he should pur- chase a complete outfit of papers and all other stationery needed during the course of the audit.

First impressions are lasting. A borrowing auditor is very liable to give a poor impression. He should have foresight enough to purchase all the supplies required. He should have a carefully selected set of forms to he used, and only one -class of er- rors or information should be put on each form. He should use a single sheet whenever he has any no- tations to make concerning some phase of work not noted previously. The accountant must lie the very per- sonification of order and system. The accountant's business is to criticise careless methods in others. How can he instruct others to be orderly and sj stetnatic if he is careless and dis- orderly himself?

Doctors and lawyers and other pro- fessional men are in the habit of writ- ing important memoranda on scraps of paper or on the backs of old en- velopes. They frequently lose more time in attempting to decipher this jumble than it originally took to write it.

In many offices of wealthy con- cerns it is still the practice to use the backs of envelopes and other scraips of paper for making memor- anda of all sorts. In some cases such supply is all that is required for the

super-annuated I kkeeper who does

not think it necessary to use ruled form. He is so blissfully ignorant of the many uses to which a few well- ruled forms could be put to use for M ation and financial benefit of his employer, and it would almost surely result in an increase of salary.

The old foggy using scratch paper for making valuable memoranda will same day awake to find his place tilled by a wide-awake and more com- petent successor.

The auditor should have a full stock of all kinds of paper that lie thinks will tie necessary, and he should see that his stock is replen- ished by new purchases from time to time. A' few dollars invested in a full supply of stationery will be of the greatest help to him. Then after he has the paper he should use it, not even attempting to economize by putting two distinct classes of errors on one sheet even though the sheet be only partially filled. Every me- morandum is important. It may be that that memorandum thought to be but of slight importance, may later prove to be the all important docu- ment in subsequent litigation.

After the auditor has written up his working papers they should be care- fully filed away where they are easily located and accessible. No auditor should think of destroying his work- ing papers after they are once writ- ten up, as they are of inestimable value in case o<f future litigation. Probably the reason for a lawyer's carelessness in writing up his memor- anda lies in the fact that he is rarely called upon to use the data written thereon. This is not true, however, of the auditor.

( 7 ) If an auditor is asked to audit a set of 'books with which he is not familiar (and he is not a super-man) he should not refuse the work, but in his talk with the client ask for all the details necessary. If he professes to know all about the 'business and sub- sequent events prove that he actually knows very little, he certainly will be placed in a very embarrassing posi- tion and by no means an enviable one. No auditor, not even the most experienced, is familiar with all sys- tems under the peculiar conditions of individual concerns. Every company has a system all its own and different in some way from other concerns dealing in or manufacturing identi- cally the same commodity. So to be acquainted with all the various sys- tems in use would be a physical as well as mental impossibility. How- ever, the more experience an auditor has. the greater will be his knowledge of the many systems in use. A spec- ial knowledge of the set of books to be audited is not necessary. The fun- damentals of all bookkeeping, ac- countancy and auditing are the same, and if an auditor knows how to use and apply these fundamentals he should have no difficulty in auditing the most complex system in use.

An auditor is frequently asked whether a satisfactoiy audit can be made of a set of books kept by single entry. There is no difference so far .1 3 .inditing is concerned, between single and double entry bookkeeping. The auditor, as in auditing a set of double entry, should see that all as- sets are accounted for and that all in-

comes, expenses, etc., are shown. Single entry books do not lend them- sleves to checks and proofs as do double-entry books, but the process of auditing is the same.

In other words, an auditor should not refuse to audit a certain set of books because they happen to be a little different than those with which he happens to be familiar. He must expect to meet peculiar conditions and be ever ready and alert to antici- pate such conditions when they arise. The test of the unusual man is not in doing the routine and easy things but the man who can rise to an emer- gency and do the thing with which he is not familiar.

In his first talk with his client, the auditor should cover the ground thor- oughly. The client may tell the en- tire history of the establishment and probably his personal history as well. The auditor should make copious notes, for it is unlikely that he .will find his client in the same mood again. He should at this point take note of every particle of information given, as it may probably be of great value in the subsequent audit.

(8) An auditor before beginning an audit should make a complete list of all books and records in use con- taining the transactions of the busi- ness to be audited. Books of account contain the history of the business. As a history is not complete unless all important events are recorded chronologically, so a history of busi- ness is not complete unless it shows an unbroken record of business trans- actions. The auditor must not post- pone this listing of the records until after the audit has been started, but right at the very beginning.

(9) Finally, the auditor must de- cide whether an audit using the bal- ance sheet as a basis will be sufficient or that a more extended and detailed audit will be required and all entries will be subject to the "scrutiny and test" test.

As this is a big topic in itself I will discuss this phase of the auditor's work in my next article to appear in the May number of the Business Ed- ucator.

REPORT OF TWELFTH AN- NUAL CONVENTION

(Continued from page 20)

University credit in shorthand and typewriting.

The success of this meeting is due to Robert A. Grant, who made all the arrangements.

The general session of the Society passed a resolution to put Commer- cial Education on the same basis as Industrial Education, Agricultural Education, and Hume Economics as far as Federal Aid was concerned. On the whole this meeting of Com- mercial Educators was one of excep- tional interest and also one in which a great deal of enthusiasm prevailed.

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WISE AND

OTHERWISE

Stories from Recent Real Life By CHARLES T. CRAGIN

HoKoke. Mass.

Part 2

The Star of Flash Monroe The boys of Co. X came home from Mexico as brown as berries and as hard as nails. There was a spring in the step that had not been there when they went a w a y eight months before, their eyes had a new glint, and they carried their muskets like real soldiers; and all the girls and most of the old women and lots of men turned out and gave them a royal greeting when they detrained amid the blare of the brass band which headed the reception commit- tee. They had a banquet at the ar- mory and then they shed their uni- forms and went back to their jobs, for jobs were very plenty. Pretty nearly everybody in the United States was making something to sell to France, England, or Germany through the neutral nations. Flash got a job over at the Westinghouse Company, where they were making rifles for the Rus- sians, but not for long were these young fellows of the national guard to be heroes of the hour; for the rela- tions between Uncle Sam and the Kaiser, the Supreme High War Lord, were getting mighty Strained, and Uncle Sam is some War Lord himself when the old man gets waked up. Finally in April. 1917, our Uncle de- clined to get off the face of the ocean, except in one painted ship a month, took off his coat, got down the Sword of Bunker Hill, had the rifle of 1861 brought up to date, pulled off his long swallow tailed coat, rolled up his sleeves, threw his hat into the ring, and called for two million fighting men. The first thing mobilized was the national guard and the national guard came pouring into the canton- ments from east and west, mirth and south. The Rainbow Division from all creation, the Cactus Division from tin tar Southwest, and the New En- gland Division numbered 26. which included Co. X, and the th regi- ment, and Flash Monroe and Tug MacKenzie, bunkies of the Mexican expedition, again put on their uni- forms, answered the assembly call of the bugle, and went into training in a camp at Westford Plains to get ready to go across the water; for Papa Joffre. and Mr. Balfour, and others from England and France had been here and told us how the long strain of war had worn almost to the break- ing point the strength of heroic France and bull-dog England, and they begged the United States to send not only money and food but fighting men. The answer came like a thunder peal by the conscription of ten mil-

lion men between the ages of 21 and 35, and these men as fast as they were inspected came shambling into the encampments to be whipped into shape as doughboys, cavalrymen, cannoneers, machine-gun men. avia- tors, and goodness knows what. The Gathering of the Clans

It was a husky looking crowd that came pouring into Westford Plains from all parts of Xew England: the picked youth of the New England States; husky lumbermen from the Maine forests, and Governor Milli- kin's regiment of heavy artillery, gi- gantic fellows, some of those long, lank, powerful men from Maine; big. Green Mountain boys from the wood- ed hills and fertile farms of Vermont; Xew Hampshire boys right out of the mountain tops as well as from the manufacturing cities along the Merri- mac; the gay Salem Cadets no longer in scarlet coats, but in the brown army khaki; and men from the Nut- meg State and "Little Rhody," all of them there and the finest of the whole bunch, because they wrere fresh from six months of real military work in Mexico, was the company of Flash Monroe and Tug MacKenzie, the lat- ter now a corporal. It was a beautiful camp ground, well drained, sandy, and with plenty of pine trees that fur- nished shade.

They had a very good time there that summer. More than twenty thousand men were gathered and kept actively employed in all kinds of drill, and the ladies from three neighboring cities went over and sewed on their buttons and looked after their general welfare. A good many of the boys were invited into the homes of the neighboring town of Westford. and occasionally a bunch of them got over to Flash's own city and lit up the town, for that city was by no means an arid desert to a man with a thirst. Of course, nobody dared sell any joy- water to soldiers in uniforms, but it was not at all difficult to get some- body to purchase a bottle, and some- times the late cars to the camp were pretty noisy, and the guard house next day contained rookies with ach- ing heads. There were games of all kinds, and Flash Monroe won the sil- ver cup in a long distance race in which he left all competitors far in the rear.

Then, one day, over in the town of Springfield, the th Regiment gave a farewell parade, for word had come from Washington that the stay of the 26th Division at Westford would be short. It was a brilliant military spectacle as the regiment, three thousand seven hundred strong, marched down the streets of Spring- field where one hundred and fifty thousand people gathered from all the country around about. They marched by the reviewing stand where the Governor and the Mayors of all the surrounding cities had met to review them, and how proudly they carried the gleaming banner of the Nation and the battle flag of the regiment and the State flag, as with swinging step and gleaming muskets they marched

to the thrilling war music of their great band and drum corps in swift and perfect alignment down the main street of the city. And soon there came a time when troop trains bore men of that division by night in sil- ence with no news of their going to several Atlantic Ports. Some of the men were loaded on transports at Portland, or Halifax, or Boston or New York, nobody knew just where, and in the shadow of night those great transport ships, without a light burning, with no sound or music, and no cry of farewell from mother, wife, or sweetheart, headed out into the gloom and vanished from the shores of their native land into the great welter of war, from which many were never to come back. It was a strange voyage, that of the 26th, packed like sardines in a box that September of 1917. There were several ships in the convoy and the bounding destroy- ers circled around them like sheep dogs around a flock, spreading a wave of smoke to hide them from the watchful eyes of the sea snakes, the submarines, who were waiting to launch torpedoes at the American Ex- pedition, when thej- reached the dan- ger zone. Giant battleships lumbered along with them, their monster guns guarding the convoy, and overhead hovered hj'droplanes like great birds of prey watching for the "tin fish" of \"un Tirpitz if they dared poke their slimy heads above water. On their decks, around a circle, the keen eyes of watchful men through binoculars scanned every inch of the surface of the deep, watching for periscopes. If there were any submarines they didn't venture to attack the convoy, and af- ter a couple of weeks of zigzagging over the ocean pathway with all lights out at night, not even a cigarette al- lowed to burn, there came one morn- ing a gray blur on the horizon, and soon the distant shores of France rose in the east, and the 26th gave a long hoarse cheer at the sight of for- eign land.

It was late in October that they were landed on the soil of France headed towards the sound of the great guns, which were very plainly in ear- shot before they had marched long through the mud of Flanders. Flash Monroe was a pretty good letter- writer in spite of his lack of educa- tion. He had a gift of expression, and before he had left his native city he had joined the church of the Rev. Mr. Hale, a man of stentorian voice, who prayed so loud that there was no chance of his not being heard in heaven. An awfully good man was the Rev. Mr. Hale. The boys all liked him, and he gathered in a great num- ber of young people in his church fold. Flash had no special religious leanings, but Tug MacKenzie was a good Scotch church goer. Tug had been attracted to Mr. Hale's church and Flash had joined because Tug did. just as he had joined the army for the same reason. Rev. Mr. Hale and Air. Kean, of the Boys' Club, used to get letters from Flash, and they were good letters, too. Now over in France

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and up near the firing line, an occa- sional letter came describing the en- chanting life in the trenches, where water and mud made a sticky slime that sometimes extended halt way t i a man's knees, and where it rained once every day and on Sundays twice; where Boche snipers took a snapshot at you whenever you show- ed so 'much as a finger's breadth of your body upon the sandbags at the top of the trenches; where cooties came and camped upon you and brought their relations, and friends, and big trench rats galloped over you and kept you wide awake so there was no danger of your being sur- prised in your sleep by "Fritzie, the Hun," just across the way. He wrote about midnight excursions out thru the wire entanglements into Nn Man's I -and, where an occasional German star-flare made the crawler sneak down into the very earth lest a rain of machine gun bullets perforate him like a sieve. He told about hustling int.i a shell hole up to bis neck in water one night when the star flare had made a search party visible to the enemy and sent the snap of machine- gun bullets echoing all around them. They stayed in that shell pit, made by one of the great Jack Johnsons of the Germans, all that night and all the next day in water up to their arm- pits with four or five dead men float- ing around and smelling anything but lovely, before, under cover of dark- ness, they got back into their own dugout. He told of their first going over the top at 5:30 in the early grey of the morning at Seicheprey after the batteries had roared at the Ger- mans for several hours and distribut- ed high xeplosives, shrapnel, and all kinds of marks of affection on Heinie's trenches. Said Flash, "I never was so scared in all my life as I was when the fellow behind me boosted me up over the sandbags and 1 went out into the open with a hun- dred fellows of Co. X and heard tin- rat, tat, tat of scores of German ma- chine guns hammering away at us as it at a walk first, and then at a slow trot and then at a swift run over that open space. A fellow right next to me stopped and put his hand on his stomach and went down in a heap, and another fellow, just a little n,i, - up ahead, jumped three feet up in the air and threw his gun away over his shoulder and went down or rather he seemed to float right p'as1 me. I felt as if I was standing still, but my legs were going right along, and then we came into those trei hi and found a feu fellows the;'.', who shot at us first and then threw up their hands and said 'Kamerad'!"

"Bui most of them had gone before we got there. We held that trench a while and pretty soon went forward again to another trench, and then tin Germans came at us like a great big wave of water, such as we saw coming over across the Atlantic. Those great mass - of soldiers in the dirty, grey, green uniforms came rolling up against us and we got the word to tall back to the first line trenches, and

they didn't have to urge us very much after we got going. I wasn't much afraid of being hit, for I knew I was running faster than a rifle ball."

The Value of Early Training

I regret to say that not every man of the two million landed in France in about a year 'by our departments of war and the navy was so honest that you could leave things lying around loose where they were and feele certain that you would find your property just where you left it. Es- pecially was this true of articles of food, clothing, tobacco, cigarettes and everything of that kind. Everywhere, outside of the company's own quar- ters, was considered enemy country, and it was fair game to get what one could. Officers declaimed virtuously against stealing provisions, reading matter, smokes and the like, from other companies, but no officer, not even the chaplain, refused to take his full share of any plunder that might be brought in. and the early training of Flash Monroe made him the most valued purveyor of Co. X. Its officers lived on the fat of the land, and were damned vigorously by the officers of neighboring companies who called them commanders of a band of out- law-., worse than the followers of the late Jesse James. Flash's letters home to the Rev. Mr. Hale didn't say much about his activities in this direction, but in one of them he did say just at'-. ter the battle of Seicheprey: "I tell you, Mr. Hale, over here the boys don't care much about what a man believes. Whenever there is any talk back in the rest camps, we fellows go. We listen to a Catholic Priest, a regi- ment Chaplain, a V. M. C. A. speiler, or a Yid Rabbi, one just the same as the other; and I don't think we care much about their doctrine, but I guess we all believe there is a God. Any- way, I know I do, and I ain't one bit afraid of being killed after we once get into it. Cpon the firing line last week they got to giving us all kinds of things from over in Deutschland. 77's, 144's. H. E.'s, Jack John on's, big Bertha's, poison gas, and every other nice little thing they had bottled up to make us pass a pleasant even- ing. I saw a Jack Johnson burst not fifty feet from me and it wiped out a whole machine gun squad that was standing there, and I saw a seventy- sev ntake a man's head right off and pop it up in the air like a kernel of popcorn on a stove top; but I just went on firing and Tug did also, and he asked me if I had a match s i he could light a fag that a British D rrt my had given him."

A Busy Summer

It was a hard summer for the th regiment, and Co. X got it good and plenty. Of the '2.50 men who made up the company, not more than 100 of the originals were left when tin regiment found itself just outside 6l Paris acting as a reserve to the Marine, those "Leathernecks with dirt behind their ear-.," whose boast- ful song said that "The Leather-

neck's the man that mops up all the beers" and who, with almost painful modesty, concluded their chant with the assertion that: "The Infantry, the Cavalry, and the dirty Engineers couldn't lick the Leathernecks in a hundred thousand years." Quite a lapse of time, that. Swarming down from the north and east like a great grey-green wave tinged with blood and lit up with flaming fires came the avalanche of German shock troops bearing back the hard beaten hosts of France retiring by the command of the master, Foch, who was following pap Joffre's old tactics of falling back and letting the German wave wear itself out. And then, after they had crossed the Marne the second time, when the flames of the northern sky could be seen from Paris and the distant roar of the guns reverber- ated through the streets of the silent city, where the people still went about their business regardless of the long distance shells that dropped every half hour in the streets, there came a change.

Over the Marne again at Chateau Thierry the German trumpets rang and the German host sang "Deutsch- land Ueber Alles," and the shock troops and the officers again shouted as they had in 1 '. » 1 4 . "Xach Paris! Xach Paris!" Then, the Yankee bands made some music, too. They played the "Star Spangled Banner" and "There'll Be a Hot Time in the Old Town Tonight," and "Yankee Doodle," and "Dixie." and the Mar- ines went into action at Chateau Thierry, just to give a little demon- stration of the fact that the despised Americans could fight. It had been a pleasant fiction all through Germany that, in the first place, America couldn't raise an army, and, in the second place, if they did raise one,* they couldn't get it across because ai the U-boats, and, in the third place, if they did get it across, it wouldn't fight in the face of German machine guns and artillery. It w^as a pleasant flight of fancy, but it didn't work out. As General Foch said afterwards to Pershing: "Your men have got the devil's own punch." And they had. Those Marines showed they were great shock absorbers and some shockers themselves. They tore into the German wave and not only stop- ped the onward rush, but turned it back in confusion. For many days the Leathernecks fought with scanty rations and little rest through a hell of machine gun and shrapnel fire, and then with the line far up in front be- yond the Marne. there came I up to relieve them hundreds of great motor trucks crowded to the guards with the men of the 26t*h Division, the th and Co. X. what there was left of it. and Flash Monroe and Tug Mackenzie. They went in as the Marines came out and took their places below the wheat fields, where over their heads the Yankee guns were sending greetings to Kaiser Bill. Pretty much everything they sent the Kaiser, shrapnel from the 7.Vs, high explosives from the heavy artillery

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and monstrous shells from the great naval guns mounted on railroad trucks. Behind t'his terrific barrage that was tearing all the earth to flin- ders slowly marched the men of the 26th, and back and behind them a mile or so was the reserve in which were Flash and Tug.

Steadily behind the barrage of bursting shells advanced the men of the 26th Division. They were going .-.lowly to avoid getting into their own shell fire, and cleaning up German machine gun nests as they went along. Overhead the Tairbes chat- tered above the German line till they got the range and then "Fritz" began to send back his barrage fire between the advancing Americans and their second line of reserves. The shell fire from Americans and Germans in the 'two barrages, one overlapping the other, tore the telephone service all to pieces, and in order to get - intelli- gence through from the front ad- vancing line to the reserve and from the reserve to t'he fron't, somebody had to go through that barrage fire, and the captain of Co. X asked for a volunteer from his hard battered and sorely diminished band of fighters. Flash Monroe, fleet of foot, and with no fear of death in his heart, the swiftest man in the regiment, and one of the swiftest in the army, stepped forward and took a dispatch to carry up to the front Hue where the ma- chine guns were playing their devilish tattoo and strewing the wheat fields with dead men bearing the Yankee number 26. He went through like

a young Mercury and seemed to bear a charmed life. In an hour he was back again through the rain of s'hrap- nel, 144's, high explosives, and great shells that tore immense hollows in the quaking blood-stained earth. He laughed as he came back with the dispatch from the front and said to the officer, "They haven't made the German she'll that will get me. I dodged right through between them." The officer said, "Don't be too sure, my, son. Will you take another dis- patch?" "You bet I will," said the boy, and it was given him and again the swift runner vanished into the cloud of smoke and fire and destruc- tion that was raging between the front and the first reserve. It was an hour before he came 'back, still gay and in 'high spirits and bearing an order from the front to bring up the reserves, for the German barrage fire was slacking, the artillery being beaten back by the perfect rain of all kinds of fire from the American artillery. The bugles blew sharp and shrill as the men of the reserve formed to go into action and at dou- ble time rushed up to support the advance.

Winning his Star

Tug MacKenzie tells the rest of the story: "We just got out well into the front up among the wheat that was growing close up to our shoulders. We could see the machine gun men of the Germans getting out of their nests and heading for Berlin, and Flash said to me 'We've got them

on the run,' when all of a sudden he stopped short and gave a little cough and went down on his hands and knees, and when I got hold of him and turned him over he had "gone West," and he never even spoke. A machine gun bullet had taken him square in the heart and he dropped right there in his tracks. I had to go on and leave him till we routed those machine gun nests out, and then I went back with some more of the boys and we took him back of the lines, but he was dead, stone dead, and we all felt mighty sorry that night for everybody liked Flash, and he sure was the greatest runner over, and he did his "bit and more too in that last scrap at Chateau Thierry."

Mrs. Monroe is very proud of the D. S. medal that was sent to her, and the family live quite comfortably on the $50 a month insurance money thai they will get for the next 20 years. The Red Cross home division got hold of Mrs. Monroe when Flash went to war. Her pride had been considerably stimulated when she saw how well her son looked in the army khaki after he came 'back from the Mexican border, and there was a greatly diminished use o'f the cup that cheers and also inebriates. S'he speaks with great pride of her son who sleeps his last sleep under the lilies of France, and the school which had Flash tor a brief period on its muster roll has given him a gold star on its service flag.

Miss Nelle Leedy, Superviso graceful hand in her corresponde during part of 1915 and 1916.

public schools of Struthers. Ohii vill testify. She received her tra

^ >y/u< 36uj//i*jj 6~</ut#6r &

HANDWRITING

( Exliibit your formal teaching style of writing.)

1. How would you create interest and enthusiasm for improvement in applied handwriting?

2. Can a teacher present a lesson in writing without preparation? What must a teacher know in order to pre- sent the lesson effectively?

3. What should the teacher do during the writing lesson?

4. What essential elements should enter into the valuation of the hand- writing product of pupils?

5. Should the writing lesson pre- cede or follow the spelling, language or arithmetic period on the daily pro- gram? Why?

6. How may the subject of hand- writing serve to promote integrity, industry or other of life's ideals?

7. Give the essentials of a health- ful and efficient writing posture.

8. Write each capital and small letter three times in consecutive or- der, as AAA aaa, etc., in order to' show skill in letter formation and freedom of movement.

Uniform Examination Questions for County Teachers of the State of Ohio by Tom Sawyier.

How can I secure good spacing? Q. R. B.

Poor spacing shows lack of per- ception, or too much or jerky move- ment. Study good writing until you have trained the eye to see correct spacing, and practice until your movement is free and controlled. Discover the cause of poor spacing and the writing will improve.

Miss Katherine Kepner, recently in the Civil Service work at Washing- ton, is a new shorthand teacher in the New Castle, Pa., High School.

Charles J. Rowland, recently mus- tered out of the Service, has taken charge of the commercial work of the V. M. C. A., at Baltimore.

Miss Florence Gowan, Franklin, N. J., has been chosen Supervisor of Pen- manship in the Irvington, N. }., schools.

The following are new teachers in the Des Moines High Schools beginning in the February term: Mr. A. Roark, Amos Hiatt Jr. High; Mrs. Dorothea Dunagan, West High School; Lieut. L. E. Keese, West High School; Miss Ada Rundell, West High School; Mr. O. V. White, North High School; Miss Jean Woodruff, North High School; Miss Grace Creekpaum, Wash. Irving Tr. High; Mrs. Janet Biller, West High School.

Miss Mabel E. Rice, for some years a very successful teacher in a Penn- sylvania High School, i's now with the lulia Richman High School, New York City.

L. C. Amidon, formerly with the New Bedford, Mass., High School, more recently in the Military Service, has just accepted appointment to the staff of the School of Commerce, Accounts and Finance of New York University.

Miss Annie G. England, Chaulin, Conn., is a new commercial teacher in the Linden, N. J., High School.

Miss Sadie Marion Becker, for sev- eral years with one of the Minnea- polis High Schools, is this year with the Evanston, 111., Township High School.

J. P. Bach, an experienced commer- cial teacher and penmen, is connected with 'the Educational Service Dept. of the U. S. General Hospital No. 3, Rahway, N. J. This department is doing a wonderful work for our re- turned disabled bovs.

Mr. R. E. Wiatt, supervisor of writ- ing in the public schools of Los An- geles, Calif., will again have charge of the penmanship work during the coming summer in the University of California, Berkeley. He accom- plished such results there last year that his services were desired again. The University of California also has an Extension Course in Los Angeles, and Mr. Wiatt has charge of the pen- manship in this Extension Course. It seems that the people of Califor- nia are looking more and more each year to Mr. Wiatt for instruction, enthusiasm and inspiration on all matters pertaining to penmanship. This is a recognition justly deserved by Mr. Wiatt, for there are few men, if any, more capable of giving the right kind of instruction and guidance in this work. The teachers who have an opportunity of coming under Mr. Wiatt's instruction are fortunate in- deed.

WRITE IT "CALIF."

About fifteen years ago we adopted in the office of The Business Educa- tor "Calif." as the abbreviation of California, instead of "Cal." We made the change because some of our mail had been confused with that in- tended for Colorado, the two abbre- viations being no much alike. Now we learn that the postoffice depart- ment has changed the official abbre- viation to Calif. We should like to see many more changes made that would assist in the elimination of mistakes and troublesome delays. For instance, who can calculate the num- ber of mistakes that are made annu- ally in addressing mail to Philadel- phia, N. Y., Grand Rapids, Wis., Co- lumbus, Ind., etc. Probably the time will come when there will be but one Philadelphia in the United States, one Grand Rapids, one Columbus, and so on throughout the entire list.

A good move in the right direction, gentlemen, and we are with you.

^ -y/u>j6£*j//it^c</u4*t&r &

29

This letter was executed by E. A. Lupfer, of the Zanerian College, Columbus, Ohio

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M. Montague, Chicago, the hand-engraver, engrave the signatures this month for our "Pen: ity" column. The above beautiful signatures Montague is the only one we know of at the pr kind of work. His work is of a very high gra readers of THE BUSINESS EDUCATOR will time to time. By this method of producing penm hair-lines and beautiful contrast can be secured.

kindly consented to

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fine

By E. A. Lupfi

Columbus. Ohio

tS^M^

;6! '. the < Dffiats. efrnplogecs anb Hvicnbs

OF

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XnrotparatrO. offiriu JTorli

wish to express ouv appreciation to our

tcttrinq Hssislaut BuprrintruDnit.

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who has been amongst us for a number oftiitaw-. anb ea TTfltlWIC *3hc Officers. employees anbHricnbs of the I I III II tU, above namcb Corporation realUinc; that more Vl/ than orbmary. testimony: is Sue htm for his untitiuci »cal aub encrcw.lus strict bevotion to our interests bo which he has become etibcarcb in the hearts of all those nubcr Ins supemv

rtitillttrfl "Phat u'ctcubcrlumtlus'CirSiinimiUl IJUUUl U. as attften of our Gratitubc.hop'mc, itmao. be me source of some satisfaction to him to know of the hifih esteem hi which he ishclb. HMM^*** " JBCor his future welfare we wish lum

Offucrfi: OcmccIi.IiKMiwiu: O.uiics OIlcU.*,.. B.uiuk6.U.ou'lan>.

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Ginmmrtci" Ut.\lUi<S.UuW'C Patrick ffJBgwwit Clurlre 111. Crane.

The above beautiful engrossing was done in the Dennis & Ba Studio. Brooklyn. N. Y. Students of engrossing will do well to study and imitate this piece of work closely, for it was done very carefully and accurately and is a masterpiece. Note the exactness of detail. The work is indeed a good recommendation for the Dennis & Baird Studio.

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WANTED

A-l male commercial teacher and penman to take charge of strong commercial depart- ment. Must be good disciplinarian. Also wish to hear from teachers of Gregg short- hand and typewriting. Will pay good salaries to the right teachers. Send photo and state when available. Fargo School of Busi- ness, Fargo, N. Dak.

TEACHER WANTED

An expert and successful teacher of Rowe bookkeeping and business penmanship, lhis is a high-grade permanent position requiring a high-grade man: northern city; old established school. Give full particulars in reply. Box 193, care Business Educator, Columbus, Ohio.

Two Brothers,

practical school men, desire to purchase a live school in good territory before June 1. Address

M. & M. , care Business Educator, Columbus, 0.

The Pratt Teachers' Agency

70 Fifth Avenue. NEW YORK Recommends college and normal graduates, specialists, and other teachers to colleges and schools .

The agency receives many calls for commer- cial teachers from public and private schools and business colleges.

WM. O. PRATT, MANAGER

Wanted— A First Class Man

We are looking for a live wire, hust- ling man between 28 and 40 years of age for position as supervisor of small commercial department in a business college and assistant in auditing and selling work.

If you are well qualified and want something a little better than you now have, write us. Educator,

Byrne Practical Touch Typewriting

Fourteen years' test in some of America's largest schools. Contains new features making possible more accuracy and speed. By the use of a Key Board Practice Chart less type- writer equipment is required. The text is positively a time saver and result getter. Examination copy post paid thirty cents.

Byrne Practical Dictation Book. Twenty-five thousand in use. Examinal ion copv thirty-five cents.

The Byrne Simplified Shorthand, Over thirty thousand in use. Examination copy, post paid, fifty

BYRNE PUBLISHING COMPANY

57 East Jackson lvd.. Chicago, 111.

NORTHWESTERN TEACHERS' AGENCY

For Entire West and Alasbc nmediately for free circular.

The Largest and BEST Agency

BOISE, IDAHO

Commercial Teachers in Very Great Demand

"M^EVER before in this country were bo many forces joined in the •^ promotion of commercial education. Never before has the de- mand for commercial teachers so far exceeded the supply. Never before have the indications pointed so strongly to the need of commercial teachers trained to meet the new problems in commercial education.

We give special Summer Courr-es for Ttachers in July. Write to us for particulars. Get our i eachers' Bulletin. ROCHESTER BUSINESS INSTITUTE, Rochester, N. Y.

II DEBT Teachers' Agency

M L D C II I 25 E. Jackson Blvd., CHICAGO

34th Year. Our Booklet contains interesting chapters on Peace salaries, Pros- pects, especially for teachers of Bookkeeping, Shorthand, Writing, etc. Sent FREE. New York, 437 Fifth Ave. Denver, Symes Building Spokane, Peyton Building

POSITIONS for TEACHERS and BUSINESS COLLEGES for Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

TEN Positions in NINE States!

Salaries, $12,130 in One Week!

This is our record for the last week of January. One position in a fine Eastern business college is paying our candidate $2160; the Y. M. C. A. in a large Northern city is paying $1800. Two $1500 positions, as well as several smaller openings, paying from $80 to $100 per month, were rilled during the same week. Let us make you one of our beneficiaries!

CONTINENTAL TEACHERS'

BOWLING GREEN (INC. i

AGENCY

KENTUCKY

137 137

Tkis is March 3. There are 137 vacancies for commercial and shorthand teachers recorded in our card index, and more coming by every mail. They are in both public and private schools, normal schools and universities; some to begin soon; some in September. Salaries run to $150 a month for women; to S2.000 for men. "Nine-tenths of wisdom lies in being wise in time." Write us today.

The NATIONAL COMMERCIAL TEACHERS' AGENCY

E. E. GATLORD, Manager (A Special), »r a Specialist) Prospect Hill, Beverly, Mass.

Positions Open!

ists" help you. Write for details.

VECMISTS'

EDUCATIONAL BUREAU

Head of Commercial Department, State Nor- mal. $2,500-3,000: Bus- iness Colleges, $1,200. $1,500, $1,800, $2,000; Head of Shorthand Department, $1,800; Specialists in Commercial Education, $3, 500. Fine openings in High Schools and Colleges, $1,000 to $2,000. Let the "Bureau for Special- dL

t !{§/>' " FOR GOOD

IS commercial!

ROBT. A. GRANT, Pres. t « TEACh

516-518 Nicholas Bldg. ST. LOUIS, M0.

JI|.|IW,Url1.|J.U'J.i.JIUJl'.lllll4.l.l»iJ.ilM..II..|il.llM.II.IJi..lJi.<liU.li;i*'.llU.IM

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LEGIBILITY

By C. P. ZANER

CONNECTIVE SLANT

The printing press displaced hand- printed books, for until about 1500 books were made -by hand by scribes who devoted their lives to such work, many of whom were the most skillful the world has ever known. The in- vention of the printing press displaced hand-printing by creating a demand for handwriting instead. As a con- sequence a speedier mode of record- ing thought than by detached letters was evolved by connecting the shaded down strokes by light-line, upward or connective strokes. These con- necting, light-line strokes increased speed of execution but diminished slightly the legibility of speed of read- ing, but not seriously so.

About three centuries later, or about 1S00, handwriting began to be employed more and more generally in commerce, in correspondence, in edu- cation, etc., and as a consequnece a less exacting and a more facile hand evolved in the form of a semi-angular hand, still later called Spencerian. This was in many particulars the out- growth of an angular style used ex- tensively from 1800 to 1850, by many who had much writing to do. But it lacked legibility, and as a conse- quence it was merged into a compro- mise stvle as above stated.

In this transition and evolution speed was considerably increased by the elimination of shaded down strokes and by the creation of con- nective-slant strokes. This develop- ment of two slants, one for up strokes and another for down strokes, is fun- damental to facility and is to be found in all modern practical writing.

The invention of this type of hand- writing cannot be traced to the inven- tive genius of any one mind or to the cunning of any particular hand, but it was the result of necessity discov- ering through impulse "the line of least resistance" and of greatest con- trol consistent with a high rate of speed.

The down strokes were first in- vented for legibility and then the up strokes were invented as in the Roundhand for greater facility in exe- cution. Later on connective slant made greater speed possible by dimin- ishing the long retraced angle and very rounding turn. Enough contrast between turn and angle has been re- tained to safeguard legibility and enough to promote execution.

Too much angularity promotes speed at the expense of legibility, and too much rotundity promotes legibil- ity at the expense of speed. That was one of the defects of the vertical hand which was promoted by those who cared more for reading than for writ- ing qualities.

FOR SALE

Good small school in city of 12.000 with an ex- cellent farming country and many small towns nearby. No other private school nearer than 70 miles. Big territory to draw from. School well established. A lady teacher with some business ability could take this school and make bie money. Would sell outright or would consider leasing on percentage basis to responsible party. Have other business. Address M, care Business Educator, Columbus, Ohio.

HOPE OF HUMANITY

The star of hope that is now faintly visible and rising over war-ridden humanity is the LEAGUE OF NA- TIONS. If its light flickers and dies, humanity will again be plunged into the dark night of despair, for prepar- ations for another war will no doubt immediately follow.

'"THERE is a position open in one of the High-Grade Business Colleges in the U.S. for a first class instructor in Typewriting. Must be thoroughly competent to train in speed drills. Good salary to the right party.

The COSTELLO COURSE

In Engrossing by Correspondence la no longer an experiment.

but an unqualified success.

Send postal card for particulars P. W. COSTELLO

Engrosser and Illuminator

Odd Fellows Hall Bldg.. SCRANTON, PA.

Practical Law

By Burritt Hamilton

For The

Model Arithmetic— Effective English and Lei Correspondence Thrift Tra ing Home Accounting Modern Banking Ellis In- dustrial Bookkeeping— Ellis Rational Speller— Rapid Calculation— Tablet Method of Teaching Bookkeeping Special Bookkeeping Seta Office Equipment Stationery and Supplies.

ELLIS PUBLISHING COMPANY

BATTLE CREEK. MICHIGAN

■J'lilfl,Hlllll|f.!^^lllltirillll,Mlllii;ili-llllNil)Hllhli^lfWfflTTf?

By M. Otero Col

<!%^&u&n&M/&d(u*i&?~ €*

33

The Art of

ENGR O S S ING

P. W. COSTELLO

Scranton, Pa.

ILLUMINATING

Herewith the engrossing student will find a testimonial of appreciation executed in illuminat- ed style, very differ- ent from any speci- men offered by me in these columns.

This particular de- sign follows very closely the work of the illuminators of the nth century, and a brief description of the color scheme used in its execu- tion will no doubt be of interest to students of engrossing.

The dark portion o<f the border is in burnished gold and the lighter parts in vermillion and French blue, mixing the colors with Chinese white in each instance.

The dots and other line decorations on the light portion of the border are in Chinese white and the few leaf decorations are in green mixed with the former color.

All of the initial letters in the dis- play lines are in vermillion mixed with Chinese white. The little circles throughout the design are filled with burnished gold.

The portrait in the initial "C" is painted in by hand in water colors, and was made from a steel engraving in this instance.

In all cases where colors are mixed with Chinese white it is well to lay in the gold first and burnish it before applying the colors. The gold is edged with a black line throughout. This should be done after the gold is laid in, and not before.

The color portions of the border are also lined with black, ruled or drawn in after the color has been painted in. Sable brushes are best for illuminating. Either red or brown will do very well.

A smooth surfaced bristol board is preferred to the kid finish or slightly rough surface.

:i spl'cuOio fcncfils u'KkK si'ilt" accmc to tlie citi?cns- of oar manic: [ Ktitfei throuqft trie qifrof flic

ininiinitijCpiiirr jtaniioit-piirk,

jjl \ prcsath^ bit

jnrlps ^lt Jpr»hin.<^squifP.

m affectionate memory of hisfaHierr

Kdm^rdW.Wkston,

himscfi oecply iithcresteo fit ani an upfuilocrof £? cfcranton's-eariy eommurtitufirc.-> "■ <5^V1

c|kcmcm!vT.--oKHK^uri,aui^(ica-cah'cR. ^ '

of (lie CttroF.&rar.tonxA'nnsyloania. personally desire to assure the cVnorot Ifidrpwlww^ approa'ation'of fiisachon ►ano to acftnouifeoqc un/fi qrarituve a qift cf'such Kir rcacftiitc iriflucr.ee'.. SReamse of Ihiscicucrosita u'hich. . qiocsto -Seranton its first araif recreational center; tite^SButcaa 'ofSecreatiorc, u'iff fe enameo fo enter upon a prpqratR commensurate miffi trie opportunities' onott(!c6s-o(,ourcihi '-"U'c woulo reeoro. therefore ourcVvprcelinac+oBffqatjor. to^arfes^i)csfon,<%ainrc.rorsucr! a contriSutfoK to trio cihis ivcfiais ano ttius formally rccoonix tfie tJreaotflofuisiort.

uifucrt at fmsparficylar'timc cjaoc^

•Sli'iston'JJccreaHonSurfth) Htc ijihi i'J: @cranteic= / rfrt^ ... J /.;. ,, v. . .., ' <5i„. ....

J*Lu

SHORTHAND GREGG SHORTHAND. A revi* tion course for advanced pupils A rapid and thorough course for beginners. Taught by mail. Write for free lesson. SHARWELL EXPERT SCHOOL. 15 John St.. Nutley. N. J.

SOMETHING DIFFERENT

FANCY Name Cards. Birthday and Holiday Post Cards, Show Cards, Mottoes and all kinds of fancy pen work made to order. Samples that will surprise for 3c stamp. Lessons by mail. C. F. GARRETT, Greensboro. N. C.

jfoy

This is exemplified every year in the case of thos? who have "the professional spirit," and year by year improve their standing and raise their standards by attending training schools and thus raising their earmng- power and securing more desirable and congenial positions as commercial teachers. Get the literature of a school that receives six times as many calls for teachers as it can supply. It is the only National Official Training School for Commercial Teachers.

BOWLING GREEN BUSINESS UNIVERSITY, Inc., Bowling Green, Ky.

■JIKHB.imUlJ.lUJJlUJIl^lllUU.*UJ.IMMl..lJ^M.ll.lJi<ffil;«HWBlrf.lBBa»

LESSONS IN LETTERING

By E. A. Lupfer, Zanerian College of Penmanship, Columbus, Ohio

L;sson No. 9

Old English lettering 15 used so extensively that lmst people prefer it to any other style of broad-pen lettering. They are not acquainted with the names of other styles and. therefore, usually call for the Old English, which is the engrosser's "Old Stand-by."

It is safe to say that the average engrosser can use Old English more than any other style. It is, therefore, mt that you become expert in all styles of Old E iglish lettering if you would succeed, alphabet herewith was developed to meet the demand for a rapid, effective, double line Old English. It ;- about the same in form as the retouched alphabet.

Double line lettering is very pretty and practical. It can be tinted effectively in many ways as suggested by the heading. On work not for engraving we use diluted i ik or inky water in place of the line tinting. The ink or wash should be put on with a broad pen. The wash which can be anv color gives it a soft, artistic tone.

If you will study the word "Unretouched," you will be able to see how to proceed. A No. 10 double pointed pen was used for the body or foundation. Retouch and close the ends with a 30:s Gillott's pen. Be careful to get the main down strokes vertical and straight. Spacing, proportion, etc., are the same as in the "Retouched Old English." Your ink can be diluted some for ordinary work.

You can become skillful only by careful study and a lot of practice.

BCD*

wmtinjiijtaiiitiiMf

M39N

ii545 -llnwhmii

112511

it - m$$0

Help Bring the Boys Home with w. s.s. Professional Engraver for Professional and Amateur Penmen

Diploma Engrossing

You should be thinking about getting your Diplomas and Certificates engrossed for June graduates. Get in touch with me now so that you will be ready to place your order early Satisfaction guaranteed. Write for particulars.

G H. ZIMPFER, 471 Gates St.. Columbus, 0.

\^&^5&S&f

Only one doing this work in world. Your sig- nature WOfc perfect HAND-ENGRAVED-

No process. Endorsed by Palmer. Bartow. Behrensmeyer, Courtney. Zaner & Bloser, Meub. Faretra and others. Write Today for my circular "De Luxe"— a postal will brine it. Mr. A. N. Palmer says: "Every penman in this country should know of your work and what itwilldo for him." REMEMBER: No process can do what I do. The circular is of special interest to every PENMAN.

Address: M. MONTAGUE, 4227 Ellis Ave., Chicago, III.

JMffiWW!ElJ.ro»W»mil^»iJJIMllJJ

^T &J&ud/n^&£uafir &

MAGIC INK

FOR SALE:

Penmen and Card Writers, i sales by using my Magic Ink; ) your customers. Peopl

your Written Card so a good profit from its imagine you're possessed II be surprised with re- with Magic Ink, only 20c. Mystify your friends, A bottle for 15c, or a dem- onstration for a Three Cent stamp. Agents wanted. Write today.

Box 873, Pitcairn, Pa.

11 established Business

in a thriving town in

Western Pennsylvania, situated in a prosperous agricultural and mining section. Address M. M. S., care of Business Educator. Columbus, 0.

CAN YOU WRITE CARDS?

Card Writers are "cleaning up" selling Our Flag Cards. Send 4c for samples of Card Writers Supplies. We will write rour name on one dozen Flag Cards for 25c. AGENTS WANTED. Address all orders to McBEE & BASHOR. 3 Hawthorne Ave.. We»t View Borough, Pittsburgh. Pa.

ACT QUICKLY! DON'T WAIT! SKUSSJ

must try to see mv written carls. A selected specif for your scrap book FREE Send me 25 cents right r. in order to be sure of your grasping this opportunity. M. OTERO COLMENERO,

WRITE A BETTER SIGNATURE

I show yours written 12 styles. I On cards, too.) Send quarter.

A. P. MEUB, Expert Penman,

HIGH SCHOOL PASADENA. CAL.

This oblique penholder is made of red cedar that came from Abraham Lincoln's old home in Ky. It is perfectly and scientifically adjusted, has the long stem and small round grasp. Length. ' inches. Sample by mail 35c. For one month onlv, t will send 4 holders and 4 scrap book specimens of flourishing. 1 eagle, 1 swan, 1 bird and '

apitals for $1.00. F. RICHARDSON

Buffalo, Kentu

Adjustable Ink Fountain

IF YOU do any kind of broad pen lettering you need this fountain. It is easily attached to any kind of pen. A whole page of business writing may be produced with one dip of the pen. At- tached to the oblique holder it gives wonderful results. Price 20 cents, or 3 for 50 cents. Agents wanted. Circulars free.

A. W. DAKIN. 604 W. Colvin St. Syracuse. N. Y.

MervkeRecohd

-on the market at the present time. ;000000 IN THE LAST DRAFT

srl home with a scroicc ffaq.n its ' ... ^ u.mdou' a prospective J juuer

MiW„ -U llP'Ja ePWlloshcljo.

■jiBw.yifti.ij.tiiij.iHJiiiuiiiui.i«u.iaMi..iJ.»i.i.ii.Ui<.ij.iiui.i.iin.iiiww

36

<Sffii?38utin6U'&6ea&r $>

DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

PEN DRAWING

Sprays of roses and leaves are very decorative and can be used with pleasing effect on me- morial resolutions, and also on many commercial designs.

Make a pencil drawing very rough- ly at first, giving special attention to balance and arrange- ment of masses, these being two important features of any design. Follow with detail suggesting the color values. Criticise your pencil drawing before adding the ink. Use Zanerian India ink. which is easy flowing and water- proof. A Gillott Xo. 170 pen should be used for the very fine lines and a stub pen for the coarse strokes. Study the arrangement and thickness, of lines used to produce the various color values, and note that the deep- est shadows occur near the roses. Work carefully and avoid careless- ness, which is a sure road to failure. Use Chinese white in a clean pen in stippling and lining the solid black. The lettering was executed free hand, excepting the words "Commer- cial Designing," which were ruled and pointed up with a common pen, as previously explained. Uniform size and spacing must be observed in all styles of lettering. Pen technique must be mastered by every ambitious designer or engrosser.

PLEASURE AND SATISFACTION

Haverhill. Mass. Gentlemen: The B. E. Certificates which you sent to the students of the Haverhill High School arrived in perfect condition and gave much pleasure and satisfaction to those who received them.

They are indeed very attractive and seem to have inspired other members of the class to greater effort, and we hope to earn many more before the close of the school year. Very truly yours,

Elizabeth Hartford.

The above should be read by all who wish to secure the best possible results in penmanship. A word to the wise is sufficient.

WRITTEN NAME CARDS

rd beautifully shaded

My price is but order I willenelos in gold. Order n<

D. A. OCONNELL. Penman R. D. No. 4 Le Sueur Center, Minn.

LETTER FROM RENE GUIL- LARD

Every penman knows of Rene Guil- lard. Madarasz used to write in his marvelous script, "Guillard is a com- ing penman." That was a good many years ago, before Mr. Guillard "ar- rived."

Many persons will recall Mr. Guil- lard's lessons in ornamental writing that appeared in THE BUSINESS EDUCATOR some years ago. These lessons contained some of the finest ornamental writing that we have ever published.

Now, Mr. Guillard is a Sergeant in the American Army with the Ameri- can Expeditionary Force in France. Hi, interesting letter of February 9, 1919, follows:

Dear Friends:

Just a few words to let you know that I weathered the awful storm. We were on the front in the Meuse when on the 11th hour of the 11th day of the 11th month of 1918 the wicked sioxaiite quinze belched out their last fire into the German lines. It was a great day. Only the few could realize for a moment what it meant to the world to those living and to future generations.

It seemed almost impossible that the day had come the day the whole woild was praying for. It seemed like a dream. One minute of 11 A. M. the battle was still raging. Thous- ands of shells were whistling over our heads and then suddenly all was still. The Great War was over. Not a sound could be heard from the mil- lion guns of the Great Western Front from Switzerland to the sea all was still where before, for over four long weary years, all was nothing but de- struction, desolation and death. The whole world surely sighed with relief.

For days I could not realize that it was possible to walk around with- out fear of the terrible shrapnel that many times during the drive made my blood run cold.

X'ow we are back awaiting another c great day the day we bid war-torn France goodbye, and then when Uncle Samuel hands us our discharge we will be glad to say 'We were over there,' but not many will have the temerity to say. T want to go through it again.'

Sherman's words are nearly right, only I maintain that his command of the English language was very lim- ited.

I don't have any idea when we are going to sail I hope it will be soon. But I think we will be here a few months yet.

I trust everything is going well with you and your institution, and hope I may hear from you in the future at your convenience. Yours very sincerely,

Sgt. Rene Guillard,

Headquarters Co., 315th Inf., Amer. Expeditionary Force.

( #—Z~c^c~^n^t--c£-c^t^/ (-^i-^tt^-^?^

/f/f

By R B. Stewart. Madison, Wi;

^ST >y/u >yjitj//itjj C t/tua/tr &

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give- sufficient description of each to enable our readers to determine its value.

The Elementary Laws of Advertis- ing, by Henry S. Bunting, Novelty News Co., Chicago, 111. Cloth, 177 pages. Price, $2.00. The author presents the elementary laws, bearing on the art of advertis- ing, and their uses. The book con- tains five graphic charts illustrating the principles set forth. Students of advertising will find this work very helpful and interesting.

The Instructor, the Man and the Job. A hand book for Instructors of In- dustrial and Vocational Subjects. By Charles R. Allen. Federal Board of Vocational Education. Cloth, ::;:: pages. Net, $1.50. Published by J. B. Lippincott Company, Phila- delphia.

This work is intended as a practical guide to the efficient handling of new men taken on in any industrial plant. It is. therefore, a book for managers and instructors who are interested in cutting overhead cost and the labor turnover. It is based upon the au- thor's experience in training thous- ands of men with conspicuous suc-

C. A. Prosser, Director of the Fed- eral Board of Vocational Education, says of the book: "I am of the opin- ion that this book is the most import- ant contribution yet made to indus- trial and trade training. The plan of training is not a dream or a guess but a demonstrated success."

There is no industry in which the knowledge of how to train men for effective work, at the least cost of time and money, will not give large returns in lessened cost production, increased output and good feeling be- tween management and men. This book is intended to impart that knowledge.

D. E. Knowles, formerly of the Hughes High School, Cincinnati. O.. and, as our readers know, one of the very finest penmen in the country, is no longer connected with school work. For some time past he has been doing accountancy work for the United States government, but re- cently he took a position as cost ac- countaint with Major J. Lee Nichol- son, of Chicago. Mr. Knowles did much good work during the war which came to the attention of Major Nicholson.

Much interest is being maintained in the penmanship classes of Williams- port, Pa., Commercial College, under R. E. Pepperman, Principal Business Department. A list of 24 subscrip- tions has recently been sent in to The Business Educator.

Wanted Copies of the January and Februarv, 1919, numbers of THE BUSINESS "EDUCATOR, both edi- tions. Unfortunately, we ran out of journals for these two months long before the usual time that journals tor these two months are exhausted. The publishers will greatly appreciate any copies of these numbers that sub- scribers may care to return.

THE BUSINESS EDUCATOR Columbus, Ohio

LAST summer, America expected a long war. She prepared for it,

and prepared so tremendously that the knowledge of what America was doing broke the spirit of the German resistance. The war collapsed. But those preparations must be paid for. Such a sudden victory is expensive in money, but a slower rir!.<r>i would have cost the trees of thousands more of America's boys, and even more treasure. Americans will show their grati- tude by helping to pay for those preparations.

The money for the Victory Liberty Loan will pay the bills. How much will you subscribe?

Subs

ibe to the

Victory Liberty Loan

THE PSYCHOLOGY OF BOOKS

Just as everv object in Nature is the materialization of Divine Thought, ><> every book is the materialization of human ideas.

The student of Nature becomes inspired with the All-Wise plan of creation; and so. too, the student of practical text-books becomes thoroughly possessed with the principles of ap- plied science. He views every theory in the light of its adaptability to the accomplishment of some useful purpose.

Get some of our books for examination with a view to adoption. < (pen any book any- where, and in the reading of one page you will realize the quality that grips the mind, compels attention, and holds the interest of the student.

The most difficult subject, properly explained, is easy of comprehension. If any book is not easy and interesting to the normal student, it is the author's fault.

Many books that were "good enough" a generation ago are obsolete today. We keep our h.H.ks up-to-date by constant revision. You can no more afford to continue to use obsolete books today than to use tallow candles in this electric age. Catalogue free. Ask for it NOW.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue CLEVELAND, OHIO

■."v"^!.!'!!.'^^'''^.]^-'''*'.^ lrl^-lM:iiJ*^H^"M?'li;'^MJ

>y/w>jtiz*j//i£jjC'<//sta/sr% *&

YOUR name written n Ornamen- tal style on doz. .mi". Is. 21V A*tF. outfit free with order. 1 teach Shonhanilantl Penmanship hy mail. Circular for st*mp.

J. D. BYERS, Neodesha, Kans.

Will Prepare You for Better Salaried Positions

PENMANSHIP. Bookkeeping and Shorthand tarnrht efficiently through the mail. Write

112 Norwalk Ave

BUFFALO. N. Y.

1

THE BEST MADE

Gold; (that has tie lister. 1

N

White; ('hat won't rub or peel off.)

Japa-i; [the beautiful jjlo^s 'or c;.rd writing.)

Engrossing; if. r ridini> ,n diplomas.)

Auto Shading »ei ; (all COKtrB for so id or

K

shaded letters. School Anting: <i<?t black, does not corrode

pen. flows freely )

Blue Black; fine for 'ountain pen, penman-

S

ship pra tice or book work.

Prices for sing! bo'tle or quantities given

upon request. Address

C. A.

FAUST, 1024 N. Robey St., Chicago, III.

HIGGINS'

ETERNALINK- ENGROSSING IKK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (2oz. bottle by mail 2uc.) The Engrossing Ink is for special writing, engrossing, etc.. (2oz. bottle by mail 30c.) These inks write black from the pen point and stay black forever; proi f to age, air, sunshine, chemicals and

fire.

If jour dealer does t

uttb

CHAS M. lilGDINS & C0..MFR. 271 NIMH SI. BROOKLYN, N.Y.

Best Quality at Lowest Prices

Special graphed.

diplomas designed and litho-

Send for Catalog showing our com- plete line of stock designs. Full sized samples mailed free.

Resolutions Engrossed Diplomas Filled Estimates Furnished

*«55 HOWARD & BROWN as

Rockland, Maine

ENGROSSING AND CARD WRITING

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25 cents.

G. D. GRISET, 2909 Central EVANSTON. iLL.

2000 Men Bettered Their Posi-

tions— Advanced Their Earnings $400 to $3.000 a year.

My forceful, systematic letter application gervice bles the right man and the right employer to get together. If you are a misfit in your present position, if you are out of a position, or if you are not earning what you are really worth, write me today— now for full service particulars.

By

A

T

Ka

rlen.

poll

cy

en

r*r

Dsser

Equ

tebk

Life

In

Co

, u

M

es,

nd a

jtud;

nt

ot

the

.-..in.

nan

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ig

1903

Buy Victory Bonds

John Burn., 509S.W. 174th St., NewYork

MADARASZ SPECIMENS

We still have a very few handsome 25c specimens for sale from the pen of the master penman, L. Madarasz.

When these are gone you will find it very difficult to secure any of his work for your scrapbook.

Order before it is too late! Zaner & Bloser Company, Penmanship Publishers, Columbus, O.

SPECIAL OFFER

F. W TAMBLYN. 406 Meyer Bldg.. Kansas City, Mo

J

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with white and gold ink on blue pap-r Satin Gloss, the world's best glossy ink 4 oz bottle. 50 cts. NONESUCH, the ink with the brown line and black shade, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse. N. Y.

m VALUABLE BOOK ON COMMERCIAL PEN LETTERING

^fcoitmj Ikl

~\

"Practical Compendium of Commercial Pen Letter- ing and Designs." (1918 edition, revised and en'arned

es pec i a 1 1 v fer aded and arranged for School i

the Marking, Shading. Plain id Shadow Lettering Pene. Coi taiiu 10V> illustrating 14$ pi «tes of Commercia Alphabets. D signs. Show Card Layouts. Corners

plete instructor

Special, Border

100 pages "'

Pen Alph

borders. Scroll Designs, etc

for e»eh This book has a beautiful front cover page

prin'ed in three eokrs and Guld. We guarantee this

book to be exactlv as represented or monev back.

Pr paid, $1.00. Corap ete catalog of Lettering Supplies

free

Esterbrook Pens

The biggest business unit in America, the U. S. .Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden, N.

■Ji|.ii»,iJ,i.ii.p.i.uj4JiH4Ji'.jiiM<.».i!tu.iiil.ii,,iJ.iii.i.ii.ij,..ij.m».miJiiimi.i>

<%fe&uJ/ne4£<24&uxffir' $

Zaner Method Writing Papre

No. 10

A Good School Paper

PRICES

1 package (250 sheets) 2Hb

45c

10 or more package lots

42 1c

100 or more package lots

40c 80c

1 package (500 sheets) 5 lbs

10 or more package lots

77;c

100 or more package lots

75c

(Purchaser pays carriage charges'.

This paper is used largely in the public

schools, high and commercial schools. It

has been thoroughly tested for school use

and is giving the very best of satisfaction.

Setid for a sample sheet.

Zaner & Bloser Company

Penmanship Supplies

Columbus. O.

Gillott's Pens

The Most Perfect' of Pens

FSINCIPALITY PEN, No, 1

DOUBLE ELASTIC PEN, No. 604 E. F

Gil'ott s Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled. Gillrtt's Pens still stand in the front rank, c.s regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

reproduced from PENMATSISHIPvnd

m

DESIGNERS - ILLVSTRHTORS

ENGRZWERSI

(OLUMBUS. QrllO

The State University

OF NEW JERSEY

SUMMER SESSION

June 30 to August 8, 1919

offers a complete program of courses in

Commerce, Accounting and Finance

Three hours daily in some subjects; two hours, in many: intensive work in all.

Subjects offered: Elementary Stenography, Ad- vanced Stenography, Elementary Typewriting, Ad- vanced Typewriting, Preparatory Accounting, Prin- ciples of Accounting, Corporation Accounting, Banking and Finance, Office Appliances, Secretarial Duties, Commercial Arithmetic, Commercial Law, Commercial Literature, Foreign Trade, Commercial Spanish, Filing and Clerical Services, Methods of Teaching Bookkeeping. Accounting and Business Practice, Methods of Teaching Stenography and Typewriting.

Teachers License credit granted by the State Board.

For further information address

Director, Summer Session

New Brunswick, N. J.

mmMw^mw.*.m-mtwMkimv!mmMtm?.fu,**MU<muMmmm

i3fiJt3&u4&$ete> C~rfu<ra6r &

Rowe's Bookkeeping and Accountancy for 1920

Will be printed from new plates with snch changes in subject-matter as will reflect the very latest advancements that can be found in the practice of accountancy.

During the last few years some changes in terminology touching various features of ac- counting work have been brought about largely by an attempt to conform as nearly as possible with the requirements of the Income Tax and other Revenue laws, and some slight and unimportant changes in the classification of accounts have also been made for the same purpose. These will all be incorporated in the new edition.

When the text of Rowe's Bookkeeping and Accountancy was published in 1910, it was then about ten years ahead of any other text on the same subject. As a pioneer house in the publication of up-to-the-minute commercial texts, it is our policy always to keep about this distance ahead of other texts, and it is for this purpose mainly that the proposed changes will be made. The same teaching methods, and the same budget method of presenting the work to be done by the student will be continued. The presentation of the practical book- keeping and accounting work in budget form has never been equalled, and can never be equalled by any other plan, although many efforts have been made to approach it as nearly as i" ' - s i 1j 1 e .

A NEW ARITHMETIC

( Title Not Yet Selected) '

Will be another contribution from this house for 1920. The subject-matter and teaching method of this new book will be entirely different, indeed, something entirely new and par- ticularly attractive. Its definitions and processes, and the problems presented, will be a revelation of simplicity and direct application to the purposes of practical calculating in all subjects relating to commerce and industry.

It may be interesting to note that the manuscript of this book was begun in 1907. While it has been reviewed and worked over frequently, the delay in its publication has been caused by the lack of time at the disposal of the author, who is H. M. Rowe.

The part of the manuscript completed has been presented for the consideration of some of the very best teachers of arithmetic in the country, and the above expression of its quality i- lia^ed upon the opinions expressed by them, rather than on our own opinion.

It is worth while to wait for the publication of these texts on the part of anyone who may be contemplating a change from the text they are now using.

143 Second Street / / ^ Ha'lem Square

San Francisco, Cal. //?& /~t. sTZ/./x^aoiszS&o. Baltimore, Md.

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It also includes something that the pupil can obtain on no other typewriter. We mean the training in the use of the Self- Starter that great, exclusive Remington feature which adds 15 to 25 per cent, to the letter-writing speed of the typist.

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is made in sustained accuracy in typewriting by regular full-course stenographic students in regular contin- uous strange matter.

12 students average over 1500 words each within 30 minutes No Errors

Cote Method Touch Typewriting

and Cote Method Practice

Dictation Did It

These texts are both arranged on a unit credit basis and absolutely coordinate Short- hand and Typewriting Instruc- tion in High Schools and Colleges.

Sample Copies are but 75c each State for what Shorthand System

Albert J. Cote, Detroit, Michigan

COST

ACCOUNTING

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The demands for expert cost account- ants were never so great as at this time, and it is the progressive man or woman who makes ready for advance- ment. Exceptional opportunities for men and women, due to war conditions.

Our course in cost accounting is thorough and specially adapted to prepare for government appointments or for Factory Cost Work. Other courses include Accountancy. Auditing. Practical Accounting. Business Law and Book- keeping.

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R. J. BENNETT, C. P. A.

815 Land Title Bid?. Philadelphia. Pa.

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, easy to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F.H. BLISS PUBLISHING COMPANY

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Ellis Bookkeeping

IN FOUR UNITS

7THE ELEMENTARY TABLET METHOD OF ^ TEACHINING BOOKKEEPING, 1919 edition now read'j. A one semester course for high or denomi- national schools, short course for business colleges, Y. M. C. A. or vocational schools.

INTERMEDIATE TABLET METHOD, ready in * Jul]}, 1919. For second semester in high or denomi- national schools, or to follow anv elementary bookkeeping course in business colleges or other schools.

SECTION 2. ELLIS INDUSTRIAL BOOKKEEP- *-' ING. For third semester in high or d^nomintional schools, or for advanced work in business colleges.

CECTION 3, ELLIS INDUSTRIAL BOOKKEEP- *-' ING. For fourth semester in high or denominational schools, or for advanced work in business colleges.

LET METHOC

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High schools that desire the first two semesters' work combined, or business schools that wish a thorough founda- tion bookkeeping, should use the Complete Tablet Method or Section 1. Ellis Industrial Bookkeeping.

ELLIS PUBLISHING COMPANY

BATTLE CREEK. MICHIGAN

Clinch the Principles

Bartholomew's Bookkeeping Exercises

By Wallace E. Bartholomew. Specialist in Commercial Education, the £/ni- versity of the State of New York.

No matter what system of bookkeeping you use, how much or how varied the matei ial you need, these exercises can be used to practical advantage. The books contain exercises on all topics regarded as es- sentially fundamental in the teaching of bookkeeping, all within the range of the high school pupil's ability. Exercises are grouped under topic-*heads, arranged in the order in which the subjects are usually taught. Especially well adapted to drill and review. The ac- cepted terminology of accounting applied throughout. In two parts, elementary and advanced. 96 pages each, bound in cloth, each part BO cents list price.

Said to our nearest office for sample copies.

THE GREGG PUBLISHING COMPANY

The

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OF

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AND

An Jttsfrttrtor in TRountihanfc.irt- forinq,l:mtro$$utij> ©i^nuuj.JIpitttttfo Bnu<h~Art.fhT

AWork on Modern Engrossing

A Revised. Enlarged, and Greatly Improved Edition of New Zanerian Alphabets

A book for engrossing artists and students, 8J x 11' inches, bound in boards, treating on the following subjects:

Roundhand Broad-pen Lettering Standard Letterig Freehand Lettering Display Headings Title Pages

Wash Drawing

Pen Drawing

Diplomas

Certifcates

Resolutions

Designing

Besides the numerous examples of modern engross;ng, it con- tains cmplete instructions how to execute the above various lines of the engrossers' art. It shows how to execute the kind of pen work which commands high prices.

HOURS OF ECSTACV

Dumont. Iowa. Nov. 1'. 1918. Dear Friends. Zaner & Bloser:

Find enclosed two dollars for The Zanerian Manual of Alphabets and Engrossing. If you could know how glad I am that you have brought out this book. I have spent too many hours of wrapt ecstecy with your older book of Alphabets not to know this must be a gem indeed.

Thankfully and joyously y-urs.

E. P. POPEJOY.

Price $8.00, Postpaid

ZANER & BLOSER COMPANY

Penmanship Publishers

Columbus, Ohio

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Catch Step With the Forward Movement

Supplement your own ability with books which eliminate the waste, and convert every ounce of effort and energy into positive mentality and manual dexterity.

Barnes ' Brief Course

meets the Shorthand situation. No retracing of steps, for nothing is taught to be unlearned.

No transition from theory to practice, for a graded dictation course begins in the second lesson and con- tinues without interruption until the pupil is ready for any dictation.

A. M. Wolford, Stuttgart Business College, says: "We are very much pleased with your course, and are getting good re- sults. I like the way the work is presented. It eliminates so much of the unnecessary work that most books require."

A. E. Morris, Official Reporter, New Castle, Pa.-"Am

recommending your system to one of my attorney friends. I like your arrangement of the outlines and the new way of getting at the business taking it in its proper order and not having to take 15 or 18 lessons before you get what is so much needed."

Mr. Chas. B. Compton.Mt. Airy, N. C.-"Fine, brief, con- cise, comprehensible, and interesting from the start. Have a class of High School graduates, with three teachers— graduates of the State Normal."

Barnes' Typewriting Instructor

furnishes the most intensive training. No "sing- song" repitition. Every stroke requires concen- tration. Each practice line reviews every letter pre- viously learned. Special finger gymnastic exercises.

The World Champion Typist learned from the Barnes lessons. The same is true of twelve out of the thirteen Novice or School Champions since 1913.

The Spencer School, Paterson. N. J., says: "It was after the adoption of that [Barnes] text that our pupils began winning the Eastern, American, and National Contests."

The Jewett Shorth

emphasizing of mental act; ber of words constructed f : the possibility of i

cm]

i School, Norwich, Conn. "The

by giving greater variety and num- i the same letters, thereby eliminating vriting, appeals to us."

Prof. J. V. R. Hilgert, Iowa State Teachers' College, Cedar Falls, Iowa. "1 have today given an order for your Type- writing manual. After very careful examination. I concluded that your book was the very best Instructor that came to my notice."

This is the day to send for examination copies. Make your selection before the June rush. Paper-bound Brief Course, either Benn Pitman or Graham, free to Shorthand Teachers or Superintendents; Typewriting Instructor on approval. $1.50, $1.00, and 50c editions.

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502 HOWARD BLDG. ST. LOUIS

Great Opportunities

Are you satisfied with your ability to teach penmanship, or do you have a desire to improve your talent, to do full justice to yourself and your pupils, to increase your earning capacity, and enlarge your opportunities for success? The Zanerian College of Penmanship will train you during your summer vacation and assist you free of charge to secure a position. Never before has there been as great a scarcity of penmen and penman- ship teachers, and never before have the opportunities for those with Zanerian training been greater. The time to prepare is NOW. Write for illustrated circular.

Summer Term, July 7tli to August 20th, 1919

118 North High St., Columbus, Ohio

■ill thankyou for mejitioning The Business Educate

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Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text— educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil.

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

Better Books that Bring Better Results

Burgess' Commercial Law

By KENNETH F. BURGESS and J. A. LYONS, Authors

The language is clear, the paragraphs are short, while its teachability distinguishes it.

Smith's Arithmetic of Business

The most up-to-date arithmetic on the market. It presents business as business is done.

Miller's New Business Speller

The student is taught spelling through effective aids, as classification, various rules, as- sociation, interesting reviews, and through illustrations.

Read's Salesmanship

A complete textbook on an important subject. It is in six parts and is the most thorough and teachable presentation of this subject ever comprised in a single textbook.

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Gregg Normal Training Increases Efficiency and Salary

JOHN ROBERT GREGG

Mr. Gregg's lectures on methods of

teaching are always a feature cf the

Summer Normal Session

Gregg Normal training is indispensable to the one about to enter the teaching pro- fession. It is equally beneficial to the ex- perienced teacher because it gives new ideas, renews enthusiasm, makes teaching easier, and last but not least— adds dollars to your pay check.

Here is a paragraph from a letter from one of last summer's graduates, which is typical of many similar expressions we re- ceive testifying to the increased earnings obtained from attending the Gregg Summer Normal.

"I cannot tell you how much your Normal Course has done for me. In the first place, it gave me a $400 increase in salary and due to it and the assist- ance of your Teacher's Bureau I now have this excellent position. ' '

More Shorthand Teachers Needed

There is a constantly increasing demand for teachers of Gregg Short- hand and correlated subjects— those who have had the advantage of our highlv specialized Normal training. Wonderful opportunities are ahead for all who have the foresight to secure our Normal training this summer. The demand for shorthand teachers is greater than ever. Our Normal graduates are assisted in securing desirable appointments. No charge is made for this service.

The Normal Session begins June 30 and closes August 8. Plan now on coming to Chicago for a most delightful and profitable six weeks of study. It will prove to be the best vacation that you can possibly take. Write today for Normal announcement and illustrated general catalogue.

GREGG SCHOOL

6 North Michigan Avenue, Chicago, 111.

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BUILD UPON THE ROCK

66

M

"What system of shorthand shall I study?"

That is the pressing question of every ambitious young man or woman, with sense enough to realize that the person who takes dictation, if he has the right stuff in his makeup, soon gives it.

And after all. there is but one answer. "The best is none too good" applies particularly to shorthand for a poor shorthand system will easily break a man while a good system frequently makes

Be with the winners! Don't take a losing chance with an inferior short- hand system when a superior one is at hand. Get into the same boat with President Wilson, Senator Chandler, Whitelaw Reid, Proprietor of the New York Tribune, Edward W. Bok, Edi- tor of the Ladies' Home Journal, Ed- ward Hyde, President of the Equitable Life Insurance Company, and Judges Pryor and Goff, of Supreme Court.

Give yourself the same opportunities that George Cortelyou took. "I owe all I am to shorthand" says Mr. Cor- telvou.

MR. HERMAN J. (Champion Shortha er of the V

300 minute for five minutes with two terial errors on court testi- mony; 200 words per minute for five consecutive minutes with five errors on straight matter.

And what systems of shorthand have these men written? If you will take the trouble to find out, you will dis- cover that they all learned Isaac Pit- man shorthand or a minor modifica- tion.

Whether like these, you intend to use shorthand as a stepping-stone, or whether your ambitions lie in profes- sional shorthand writing Court Re- porting— choose the best. Build upon the rock. Don't build upon a marsh.

Shorthand systems come and short- hand systems go. But Isaac Pitman shorthand, through its inherent strength, through its superior legibility and natural sturdiness and flexibility has gathered momentum as the years have passed, and as in the past, so to- day, it continues to be the choice of the men and women who are making this country and incidentally making themselves. For they have built upon the rock." Herman J. Stich, Official Court Stenographer, Champion Short- hand Writer of the World.

Send for a copy of "WHY" and Particulars of a Free Correspondence Course for Teachers.

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

Publishers of "Course in Isaac Pitman Shorthand." $1.50; "Practical Course in Touch Typewrit- ing," 85c; "Style Book of Business English", $1.00; adopted by the Neiv York Board of Education.

HIGH SPEED IN TYPEWRITING

A text for all typists who aspire to unusual skill in their art. It is NOT for beginners, and takes the place of no text books. It supplements ALL good texts.

<]| Consists of a series of advanced lessons in typewriting which train the touch typist to a high standard of expertness.

<I It supplements any method, and may be applied with equally satisfactory results on any standard keyboard machine.

€J It will be found invaluable in the class- room as a finishing course, and to the en- ployed typist who wishes to increase her efficiency.

<J Contains drills for strengthening the weaker fingers, fixing correct habits at the

rhythm in operation, economy in it, speed in operating attachments,

machine, movemen concentration, etc

<I Each lesson calls for a definite amount of practice and ends with an exercise graded one-tenth of a stroke per second faster than the preceding lesson.

<I This exhaustive work deals thoroughly with every factor entering into speedy and accurate tppewriting, and places a speed of 100 words per minute within the reach of all touch typists.

High Speed in Typewriting continues the training of the typist from the point where all other text books leave off. It deals with every factor of speed and accuracy. In the minimum time the typist reaches the higher speeds.

Price, 85c. Cloth, $1.00 postpaid

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

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VOLUME xxrv

COLUMBUS, OHIO, MAY, 1919

NUMBER IX

The BUSINESS EDUCATOR

Entered at Columbus, O., Post Office aa 2nd Class Matter

C. P. Zaner, Editor

E. W. Bloser, - Business Manager Zaner & Bloser, Publishers and Owners

Published monthly (except July and August) 118 N. High St., Columbus, O., as follows: Teachers' Professional Edition, $1.00 a year. Students' Penmanship Edition, 75 cents a year (Foreign subscriptions 20 cents extra; Canad- ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 pages of which are devoted to Accounting, Finance, Mathe- matics, English, Law, Typewriting, Advertis- ing, Conventions, etc., and Departments spec- ially suited to the needs of teachers, principals and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship, Engrossing, Pen Art, and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro- gressive and practical interests of Business Education and Penmanship. It purposes to inspire and instruct both pupil and teacher, and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

Change of Address If you change your ad- dress, be sure to notify us promptly (in ad vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription all right. If you do not receive your journal bv the 10th of each month, please notify us.

Advertising Rates furnished upon applica tion. The Business Educator is purchased and read by the most intelligent and well-to-do among those interested in business education and penmanship in the United States, Canada, England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart ments of High and Xormal Schools and Col leges, as well as among office workers, home students, etc.

Rates to Teachers, Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

m*l

'AdA

Hr?

^L--~)-':'

T. J. RISINGER

Every penman and commercial teacher, as well as thousands of oth- ers, will learn with deep regret of the death of Thomas J. Risinger, pioneer commercial educator and penman, and head of the Utica School of Com- merce, I'tica. Xew York, which oc- curred on April <>, 1919.

When a young man, Mr. Risinger entered the Spencerian Art School at Geneva, Ohio, and while there was under the personal instruction of Piatt R. Spencer, father of the Spen- cer Brothers, who were the authors of the Spencerian System of Penman- ship.

Mr. Risinger was not quite 77 years of age, but had been active until quite recently, if we may judge from mail received at our office from him as late as March 20th.

He succeeded in building up a large institution, no less than 500 pupils

having received instruction in the Utica School of Commerce during the school year of 1917-18. A son, W. S. Risinger, who has long been asso- ciated with his father in management of the school, will continue the busi- ness.

STRAWS

A short time ago Mr. Chadsay was elected Superintendent of the Public Schools of Chicago at the largest sal- ary ever paid in this country to such an official.

The legislators of Pennsylvania are agreed that the teachers of the state are entitled to more money. They may not get it this year legislators have been paying teachers in promis- es for years; but sentiment among the people of the state is undoubtedly in favor of an increase, and it will come in time.

The school boards of Philadelphia and Pittsburgh have placed them- selves upon record as favoring higher salaries for teachers, as soon as they have power to levy more taxes.

Professors Weston. U. of Illinois, and Brisco, U. of Iowa, said at St. Louis (see B. E. for April, page 20), that schools of commerce were not training teachers, as their graduates could earn more in business. But this can only mean that there are not enough trained men for business which means that there are not enough teachers qualified to train men for business which promises higher salaries for competent com- mercial teachers.

All these and many other facts are straws which show that the wind of public opinion is blowing toward higher salaries for teachers, and par- ticularly for commercial teachers. The outlook for the teaching profes- sion was never before so good as it is today.

W//V-

Executed by E. A. Lupfer. Zanerian College, Columbus. Ohio

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Developmental Practice

IN

Rapid Movement Writing

By

Columbus, Ohio, R. D. No. 8

SOME SUCCESS SOURCES AND STUDY SUGGESTIONS

Keep in good physical trim. Take some systematic daily exercise for vitality and endurance. Exercise ev- ery lung cell by deep, rhythmical breathing. Protect the eyes. Give- careful attention to the teeth. Learn how to select, combine and propor- tion food values according to age, oc- cupation and season. Appreciate the importance of thorough mastication, proper digestion, assimulation, elimi- nation. Form the health habit. Drink abundance of pure water. Take suffi- cient recreation, and "sleep the sleep of the just."

Cuhivate the attitude of attention, and the power of concentration. Be painstaking, patient and persevering. Have a definite aim, and aim high. Never study or practice aimlessly. Inject a worthy motive into your work. If possible, secure a quiet place for your study and practice. Form a "place-study" and a "time-

study" habit. Banish worry and dis- couragement. Create a sunny opto- mistic mood. Throw energy, deci- sion, continuity, and reason into your efforts. Systematically and consist- ently determine ' to strengthen the frail spots. Keep the goal-idea ever clear in the foreground of conscious- ness. Don't fluctuate; keep your bal- ance wheel from wobbling. Form the ini-itinn habit. . Form the movement habit. Form the good writing habit. Clear perception is the resultant ;>i>\\rr that comes by careful, sharp- era seeing of things as they actually are. Visualization is the key secret to knowledge of legible letter formation. Co-ordinated, controlled muscular motivity is the key secret to skill in rapid execution of a practical hand- writing. Study to master the instruc- tions. Know fully how as well as clearly what to practice. Make fre- quent criticism of your results by careful comparison with the copy at hand. Observe quality of movement

as indicated by either smooth or wob- bly lines. Interpret a wobble as an obstructed movement, and therefore increase rate of speed to produce free, firm, smooth graceful lines instead.

Every little bit of skill added to what you've got makes a little bit more. Resolve to make early appli- cation of any newly acquired power and confidence. Will power produces skill power. Be a student of little things. Legibility is dependent upon proper location of characteristic turns, angles, loops, retraces, beginnings, endings, etc. ,as found in the various script characters, both singly and in combination. Pleasing uniformity is essentially dependent upon slant, size and space relationships.

Obtainment is the outcome of right living, a wholesome spirit, an earnest desire, concentrated attention, deter- mination, well-directed. systematic and intelligent effort. These are the days of service, and service is a com- posite of spirit and efficiency.

Development of W. Exercise 1. Capital W begins with the initial loop, starting rightward rather than straight downward. Begin with a rolling motion. Retrace oval six times. Pause on the base line as shown by the arrow. Count: loop-round-1-2-3-4-5-6. Stop on count of "6," and then raise the pen.

Exercise 2. Start W similar to capitals N and M, H ?.nd K. Pause gently at the base line after making the initial loop and the first downward stroke. Go easily and gracefully from the base line to the straight line move- ment, and finish with an outward left curve or over-motion. Keep the first and second parts separated as shown in the copy. Count: loop-down, 1-2-3-4-5-6-curve (or swing).

Exercise 3. Count: loop-l-2-3-4-5-(i-7-8-curve. 1-2-3. The second part of the drill is similar to "final" t. Keep slant, size and spacing uniform.

Exercise 4. Xote the dotted lines across the W at the middle. Spacing should be equal between the lines of the \Y at this point. Curve all the strokes of the W gently. It is well to pause in the motion at both points on the base line, especially the first. This is for control of spacing and to reverse the movement. Finish W about half its height. Count: loop-down, 1-2-3, or 1-'.', :s-4; loop on "1," first and second down strokes on '"-" and "3," finish nn "4." Make about :!."> letters in a minute.

The names are good ones for application. Be careful of spacing. Watch slant and size. Place all dots and periods in their proper places. Watch position. Keep movement free. Practice intelligently.

Developmental Review. Line 1. Loop letters govern or prescribe slant. Keepspacing and size regular as well as slant uniform. Make lower turns as narrow as possible and the down strokes of the loops as nearly straight as possible. Grace and legibility, not accuracy, is the real charm. Count: curve-l-2-3-4-5-fi-loop-loop-loop-loop.

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a

Line 2. Make the loop in b full and open, the lower turn narrow and the finish distinct. Pause momentarily at the "blind" loop or reverse morion which characterizes the b. v. w and o. Finish and crossing should be same height. Count: 1-2-3-4-3-6-b. loop-b. loop-b, loop-b, glide.

Line 3. Keep the long and short down strokes of h sloping similarly. Begin the same as 1 and finish like n.

Be thoughtful and systematic in your practice work. Count: start-l-2-3-4-5-6-stop, finish 1-2 3-4 5-6 or 1-2

1-2 1-2 for the h's. Crossing and upper turn should be same height.

Line 4. Both downward strokes in k should slant the same. Make the small oval attachment horizontal, and cither closed or slightly open. Lower turn should be narrow. Pause gently after the little horizontal loop has been completed: think motion parallel to back of k, and then finish with a free, graceful under-swing to the right. Count: curve-l-2-3-4-5-6-k, finish-1-2, 3-1-2, 3, 1-2, finish.

Development of L. Exercise 1. Position, first. Keep pen held loosely. Begin with a loop movement and retrace oval six times. Finish as capital C. Be critical, observant, persistent.

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Exercise 2. Graceful movements produce graceful lines and letters. Begin at the top of the S-like drill and retrace four times. Count: 1-2-3-4-5-6-7-8. Be careful to keep the right direction oi curvature in botn dawn and up compound strokes. Downward curve is like the down stroke of L.

Exercises 3 and 4. Begin at right side, swing leftward and return in a horizontal hinge-like motion. Finish toward the right. Xo. 4 is good to develop action for the elongated base loop of L and the final "drop" curve. Count: 1-2-3-4-5-6-7-8.

Exercise 5. Count: 1-2-3-4-5-6-1'oop-swing. Keep horizontal loop on the base line. Cultivate gracefulness of action.

Exercise 6. Think clearly before acting is one of the fundamental laws of progress and success. Count: loop- al---M-4-swing.

Exercise 7. L begins as C and ends as Q. Think of C and then of Q in making the letter. Clear perception of form is necessary improvement. Trace the letter with dry pen several times and visualize the form. Count: 1-2-3, 1-2-3. etc., about 45-50 letters in a minute.

Exercise 8. Practice L. C and Q one after the other. After writing the three letters pause to adjust paper, or the arm. then proceed.

Exercise 9. This style of L begins with a dot and is somewhat easier to master than the loop start. Capital E may also be controlled easier by the dot or blind loop initiation. Adopt either style, but don't mix styles in your general writing.

The sentence is a good one in this connection. Practice each word separately and carefully. Write a page or more of the line as a whole. Watch size, slant, spacing, initial and terminal strokes, turns, angles, closings, finishes and general appearance.

Development of z. Exercise 1. Begin with a forceful left curve or over motion, and follow with the gradually diminishing, compact, straight line drill. Keep down strokes uniformly on the line of vision.

Exercise 2 is the diminishing upper- or over-turn movement. This drill serves to develop control of the large and small over action in z. Count on the down strokes only. Pause definitely on last stroke.

Exercise 3. Make the inverted loops with a rapid in-and-out action. Keep spacing narrow or compact, loops on same slant and of equal length. Glide the hand freely on the little finger. Count: a l-2-.i-4-j-(>. Use much push-and-pu'll movement.

Exercises 4 and 5. Keep upper turns distinctly curving, and the angles sharp in the m-like motion. Glide freely from left to right in both drills. End Xo. 5 with an in-out motion. Count for the down strokes.

Exercise 6. Xote that z begins like n. Pause in the motion at the contact with base line before making lower loop attachment. Count: al. 2-3-4-5-6.

Exercise 7. Study the plan of alternation. Count for the drill is "al-2-3-4-5, a loop." Cross loop on base line. Follow with two z'ssmade singly. Keep the first down stroke straight, not curving. Pause gently at the point or angle before making loop. Cross loop at the base line. Count: al-'.' or 1-2 for z. The z may also be practiced singly line after line.

Exercise 8. Count: al-2-3-4-5-6. Emphasize the 1. :i and 5 count, but do not shade the strokes. Pause to criticise.

Exercise 9. Be careful in joining the i or lower turn drill to z. that the crossing may not be made below the base line or that the first upper angle may not be made blunt. The connection is a slight compound curve.

Exercise 10. Keep the n and z the same height above base line; down strokes on same slant, and *pacing wide between letters.

It is necessary to vitalize, scrutinize, visualize, "motorize," emphasize in order to realize the possession of a good handwriting. Practice the sentence carefully and freely, a page or more. Make e'ach line better.

Development of L. Exercise 1 is a group of horizontal "ovals" or ellipses linked to form a chain. Xote am .w. The smaller oval may lie reversed in the alternation or all may be made reverse ovals. Count from 1 to (i for each oval.

Exercise 2. Arrows indicate the direction of motion. Study, then practice. Do not lift pen. Think your way through clearly. Count from 1-6 for each horizontal oval. Emphasize count of "1" in each.

Exercises 3 and 4. For the "bow-loop" drill count 1-2—3-4-5-6 or left-right-left-right-etc. Study and practice carefully these horizontal movements. Balance both parts.

Exercise 5. Count: 1-2-3-4-5-6-7-8. Exercise should slope considerably as the downward compound curve fol- lows the contour of the L.

Exercise 6. Begin on under side of horizontal retraced oval. Count: 1-2-3-4-5-6-finish-L. Pause to compare your worlt with the copy.

^' <^M*&u4/n4?M&6u&&r &

t-4-5-6-finish-L. Trace the copies Think the

Exercises 7 and 8. Count l-2-3-4-5-6-loop-loop-l-2-3-4 5-6 tor Xo. 7 am

with dry pen from time to time.

Exercise 9. Count: 1-2-3 for each L. Create a forefjl, controlled action of the arm and hand motion.

Exercise 10 is a signature like application. Watch spacing between the capitals and between small letters in "Lister." Close the s and make a distinct shoulder on r.

The sentence suggests that either style be mastered. Learn one type and use it: don't mix styles in general composition. Practice each word separately.

Development of g. Occasionally check yourself up on your manner of sittng, position of arms, hands, pen. paper, etc.

Exercise 1. Retrace oval and straight line parts six times each without raising the pen. Slant and spacing and size should be uniform.

Exercise 2. Start like a; attach the push-pull and rep;at, joining without pen lifting. Pause slightly at top of a before making oval part. Retrace the straignt line six times.

Exercise 3. Retrace the drill first with dry pen to the count: curve, oval-l-:-'-:i-4-5-6-]oop-'loop-loop-loop. Prac- tice drill freely and forcefully. Keep loops and straight li e movement parallel or on same slant.

Exercise 4. Since g starts much the same as the direct oval and finishes like j. this drill should also receive much practice. Count: 1-2-3-4-5-6 1-loop 2-loop 3-loop 4-loop.

Exercise 5. Alternate a and j and think of height, s'.o racing. See how freely, gracefully and plainly

this letter combination can be made. The j's need not be dotted.

Exercises 6 and 7. Begin the same as a or d. and finis.i nke j or y. The initial strokes on all similar letters may me omitted at the discretion of the writer. Count on up strokes: curve-ovallloop. or on down strokes: al--> at the rate of from 50-60 a minute. Close g at top, keep down s.roke straight and loop cross'ng on the base line. Join g in groups of three to the count: al-2-3-4r5-6.

Exercise 8. Alternate g and y. line after line. If g is closed and y retains its initial turn and is kept open, these letters will never resemble each other. Count: 1-2-3 for each, emphasizing the up strokes. Make loops similar in size and slope.

Exercise 9. Devote much practice to the words gay swing and engage. Observe space relations in letters and between letters. Maintain uniformity in slant, and regularity in alignment. Do likewise with each word in the sentence containing g's. It is by persistent effort that o le acquires skill and ability to write well.

-7

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Supplementary Practice Work Continued

Code of Morals For Young Men and Young Women

By Professor William J. Hutchins, Oberlin, O. Script by E. A. Lupfer

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College, Columbus, Ohio

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MENTAL

MEANDERINGS

CARL C. MARSHALL

Battle Creek, Mich.

America is Safe Sonic twenty odd years ago, Mr. William Allen White got himself on the literary map by writing a magazine article entitled, "What's t h e Matter with Kansas?" It was at a time when, to the outside observer, pret- ty much everything seemed t h e matter with Kansas. The Populists had sent the political machinery of both the old parties to the .-.crap-heap; "socksless" Jerry Simpson was cavorting in Con- gress, and Mary Lease, the "woman with the iron jaw." a sort of feminist prophesy of modern bolshivism. was rushing all over the short grass coun- try raucously screaming for still further political devastation. Uso, Carrie Nation was rampant with her bar-smashing hatchet. Altogether, it looked as though Kansas was a mighty good place to stay away from. But Bill White, of Emporia, with his saving humor and sunny optimism. made it plain to the doubters that, after all. Kansas was all right. The noise and tumult were only incident to the way the Jaynawkers went about doing things when they were really in earnest. There was not the least need to fear that the sons of the sturdy anti-slavery unionists who bad saved Kansas to freedom in the days of Buchanan, would repudiate their debts, confiscate property, or do any other of the insane things that people feared. Events proved that he was right. Kansas quietly listened to the calamity howlers, did a few of the things they wanted done and that should have been done, dismissed the others with a laugh, and then went on in her safe and sane way, just as Bill White said she would, being ever since as orderly and as well-governed a state as there is in the Union.

Now, it happens that this same op- timistic Bill White is in Europee try- ing to size up the parlous situation there, and find out how things are. likely to come out. And the other day he sent to a Philadelphia paper the most pessimistic letter about the European situation that has come from any over-seas correspondent. He gravely fears that all Europe is going Bols'hivist, that Germany neith- er can nor will pay a war indemnity, and this will force the other countries to repudiate their war debts, includ- ing the seven billions they owe us; that this will force us in turn to re- pudiate our liberty bonds and that is likely to make America go Bolshi- vist.

I seriously fear that the erstwhile Cheerful Kansas optimist has been

getting eats over in France that are interfering with his digestion. Aside from the improbability of Bolshivistic anarchy on the part of conservative Britain, thrifty France and law-abid- ing Italy, how can Mr. White see Bol- shivist possibilities among the intelli- gent and self-controlled millions of America? Cross this great enlight- ened country on any line you please; mingle with the communities you come to, see the streets of every little city crowded with busy happy good- natured people, note the crowds of prosperous, well-dressed farmers com- ing to town in their autos, observe the churches, schools and colleges that decorate every American skyline, and imagine, if you can, all this turned into a blear-eyed mob hunting down and murdering everybody who wears a clean collar!

I hope the author of "Boyville" and "A Certain Rich Man" will soon get back to his familiar Kansas prairies, where be can hearten his inside with fat corn cakes and sorghum and stewed rabbit and fried 'hominy and sour milk biscuit and other soul-set- tling provender that has for so long fortified the Kansas spirit and kept it sane and cheerful.

Come back home, Bill, and forget it.

The Blessedness As Drummond says, of Work Love is the great-

est t 'h i n g in the world. But the next greatest thing is Work Somebody else said that it is Love that makes the world go round. Our hearts tell us that this is true; but at the same time, our brains tell us that it takes work to provide the machinery. I don't think I should care to settle in a world that was all lo.i and no work. That is the main objection I should have to the ortho- <1 ' . Heaven, as conventionally de- scribed. About all that seems to be going on there is twanging a harp and singing hozannas. Can you im- agine Roosevelt or Wrilson or Edison or Charley Schwab enjoying them- selves in a heaven like that? And so with this world; no man can make a bigger mistake than trying to get through life without work, or with less work than is good for him. The world belt of 'highest human excel- lence and accomplishment lies be- tween latntude thirty and sixty, north, where Nature has provided the great- est quantity of raw materials for work, and has also provided a climate that keeps man hustling in order to keep himself from starving and freez- ing. In the tropics, where most every- body belongs to the leisure class, and Where a living may be had by the simple process of lying under a ba- nana tree and allowing the fruit to drop in one's mouth, the humans are not much ahead of the four-foted folk in the race for life. The same is true up in the Arctic regions where the ladies and gentlemen of society spend one-fourth of the year acquiring seal blubber, and the rest of the time housed up in their igloos while they eat it.

These biologic truths are as trite, of course, as they are indisputable, yet the masses of men do not seem to realize their truth. At least, in this year of grace, 1919, we find a very considerable part of the world making a frantic fight against work, or at least, to reduce the hotirs so they will not need to work more than a quarter or a third of their time. These people, mostly voicing their de- mands in the name of "Labor," seem to regard labor as a curse a thing to be avoided as far as it is physically possible. It is. of course, true that the working hours may be too long, and that there are other beneficial ac- tivities besides work. But it is also true that the work hours may be too short, and that many of the "activi- ties" of people during their non-work hours are worse for them than the hardest kind of work. A man would be better off laying brick or running a power drill for another hour or so a day, than in poisoning his blood and impairing his decency in a booze joint. These are matters that are open to argument and to remedy. But the thing most needed is to change the attitude of people toward work. We need to learn to like good work for its own sake. Instead of trying to avoid work and getting along with as little as possible of it, let us all pull to make work more attractive. Let us have more light and air and cleanliness and beauty in our work- shops and offices. Let us give every worker a just wage, not only the big muscled laborers who can enforce their rights by going on strike and throwing bricks, but the office work- ers and salaried men who have no unions and who, just now, are being treated more unjustly than any other class of workers. A man's work is not worth much, either to himself or anybody else, when he is discontented and works under a sense of wrong. But when a man is cheered by the knowledge that he is doing a good job that is being well paid for. the more work he does the better it is, both for himself and the world he lives in.

Cut Out In my student days I

the Sarcasm sat in the class-room of a teacher who was, in- tellecually speaking, one of the most inspiring and illuminating men I have ever known. He could make the dul- lest topic fairly glow with interest. He was a past master in the art of questioning. He knew his subjects with a thoroughness and accuracy that was marvelous. And yet all of us thoroughly detested him. If I were to come across him, even at this late date, I should find it hard to be decent to him. The weak spot in this man was that he could not resist the temptation to be sarcastic. He seem- ed ever on the lookout for chances to say cutting things. I remember that on one occasion we were discussing the works of Thomas Carlyle. One boy was frank enough to remark un- wittingly, that he had not been able (Continued on page IS)

18

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THE PRESENT OUTLOOK FOR COMMERCIAL TEACHERS

EDITOR'S NOTE— In these days of un- usual change, undoubtedly many persons are wondering whether matters are adjusting themselves in a way that is favorable or un- favorable to commercial teachers. We have our own opinions on the subject, but we de- sired others to express their views. The de- mands of the war have greatly emphasized the value of commercial education, and no persons are better aware of this fact than are the heads of two of the leading commercial training schools of this country, and whose discussion of the subject follows. These two well-known commercial educators are Mr. S. C. Williams, President of the Rochester Busi- ness Institute, Rochester, N. Y., and Mr. J. S. Dickey, President of the Bowling Green Business University, Bowling Green, Ky. It is to the interests of these men to know what changes are taking place that affect commer- cial education. Each has an ear to the ground. Both we found so busy that they could consent to give only hasty, brief state- ments of the matter. But the large number of persons who are at this moment asking questions regarding this work are entitled to answers from experienced, capable men like The indications could hardly be more

r.il.:.

vho

aching. Persons ed to the work, clearly will make in preparing themselves in it. If we mistake not, the commercial training schools will be taxed to their utmost for some years to come to supply the demand for commercial teachers.

Before the war, the demand for commercial teachers was far greater than all the schools could supply a fact well known to everybody. Now that the war has ended, there are no more teachers than there were before. Of course, the return of soldiers from service must be taken into account when making an estimate as to future demands, but it must also be remem- bered that they were here before the war. when the demand could not be supplied. Of course there will be some re-adjustment and some little fraction until all find their places and settle down again to normal work this is to be expected, but it may be depended upon that there will be work enough for all who are ready for places worth while. There are at least as many positions now as before the war, but there are fewer teachers.

It must also be remembered that war conditions have created a new re- spect for commercial education and commercial educators. In fact, com- mercial education has received an im- petus heretofore unheard of and un- expected. The stern realities of war conditions and war demands have put commercial education in the lime- light. This, of course, is going to ac- centuate and emphasize the demand for commercial education in all the schools and this, in turn, will necessi- tate a corresponding increase of com- mercial teachers. The far-seeing stu- dent of the times will "take time by the forelock" and get ready for the demand that is sure to come.

J. S. Dickey. * * *

While the time at my disposal will not suffice for a full discussion of the topic, the conditions today and the in- dications for the immediate future would seem to justify a brief forecast of the certain outcome of the present trend in commercial education.

A notable and worthy educational achievement has resulted from the

work of the commercial schools of this country during the last half cen- tury. Prejudice has been overcome, educational ideals have been changed and distinctly stimulated, and the courage and zeal of the pioneers in commercial education fully justified and appreciated.

After the individual commercial school proprietors there came the su- perintendents of schools and the prin- cipals of high schools as the next in- terested group of observers of com- mercial educational values. Next and very naturally came State Normal Schools and the great universities and colleges, by reason of the necessity for well educated and adequately trained commercial teachers. Last of all, and perhaps most important, we have the Federal Government actively interested and joining hands cordially m tin' promotion of the cause of commercial education.

The broadening of the horizon of commercial education and the sweep of the nation-wide movement, under the impelling power of all the forces behind it, almost take the strongest of us off our feet, and one of the most vital questions to be answered promptly and effectively is, the train- ing of a sufficient number of com- mercial teachers, if the movement is not to experience a serious set-back.

Those in touch with the regular channels of inquiry for commercial teachers know that there is a very decided need for such teachers, and therefore an unusual opportunity for those who prepare for this special field. These sources of inquiry indi- cate a healthy growth in commercial departments, which of itself creates the necessity for additional teachers. Meantime the establishment of com- mercial departments in educational institutions, not heretofore providing such education, brings the usual crop of inquiries from that source.

Now as to present developments.

A recent statement by the officers of the National Society for Voca- tional Training announces the reor- ganization of the society so as to include commercial education, as one of three new branches to be added to its work. "This announcement," the statement says, "is of special interest to commercial educators, who will be quick to realize that such an associa- tion backed by prominent business men and educators in about equal numbers, will be an important factor in focusing attention on the universal need for commercial education of a character more in accord with mod- ern business development. The tradi- tional secondary course, desirable though it may be, can never meet all the demands that are being brought forward by the rapid expansion of facilities for giving vocational train- ing."

The announcement calls the atten- tion of commercial educators to these problems: "Continuation School Commercial Training;" "Training for Foreign Trade and Shipping Occupa- tions;" "Retail Selling Education;" "The Unit Plan of Organization as

Applied to Commercial Education;" "Part-Time or Co-operative Commer- cial Courses;" "Evening School Unit Courses for Business People;" "Fed- eral Aid for Commercial Education;" "New Legislation Needed;" and asks them what they expect to do about them, what part they expect to take in solving them, what preparation they are making to cope With these new conditions.

The Executive Board of the East- ern Commercial Teachers' Associa- tion indicates the significance it at- taches to these inquiries by giving the entire Friday morning of the Conven- tion, to be held in Springfield, Mass.. Thursday, Friday and Saturday, April 17, 18 and 19, to the consideration of the topic, "The New Era of Commer- cial Education." The discussion of the topic will be in charge of Freder- ick G. Nichols, of the Federal Board for Vocational Education.

Definite action of far-reaching con- sequence may result from this dis- cussion, and doubtless other Commer- cial Teachers' Associations will avail themselves of an early opportunity to discuss similar problems. These new educational developments and the prospects of renewed activity in American Industrial Organizations, soon to make itself felt if America is to render the service the world ex- pects of her in the rehabilitation of stricken Europe, are bound to pro- duce a corresponding demand for commercial teachers equipped to train the army of office executives and workers the business world will re- quire. S. C. Williams.

MENTAL MEANDERINGS

(Continued from page IT)

to get much sense out of "Sartor Resartus." "No?" responded the pro- fessor, "Well, that is really too bad. Quite unfortunate for the reputation of the great Scotchman; but then, Mr. Jones," he continued, "you will no doubt he willing to allow that Mr. Carlyle could hardly be expected to supply to his readers both matter and understanding." A few thoughtless ones giggled and the professor beam- ed joyously. He had scored. The reaction on poor Jones may be im- agined.

Looking back at this man now, I do not think he was deliberately cruel or even unkind. It was probably, more in the way of a disagreeable habit. That, and a sort of self-con- scious smartness. But we who were his victims, neither sought nor found any charitable excuses. To us, he was simply hateful, and no teacher, how- ever -Willful or brilliant, can get the best out of pupils who hate him.

1 recall one occasion, though, in which our sharp-tongued professor got tliv worst of it. and from a quar- ter that he little expected.

It was in the arithmetic class, and the topic was "Stocks and Bonds." \ new girl had entered the class the day before, a demure little school- ma'am from the country, and her face (Continued on page 81)

><?^&uj/M&l&&&/&z&r% &

THE NEED OF FEDERAL AID

FOR COMMERCIAL

EDUCATION

By J. M. Watters, Dean, School of

Commerce, Georgia School of

Technology, Atlanta

[EDITOR'S NOTE Every commercial teacher will hud it to his interests to carefully re.nl tin- following paper. Undoubtedly, what commercial education will be in the future depends largely on what commercial educa- tors ,1m .it present to promote the interests of ili, cause in all honorable ways possible.

Flu, paper was read before the recent St. I ,,iiia .Meeting of the National Society for Vocational Education.]

For a number of years the public has come more and more to realize that the matter of education is not only a local but a national problem. The federal government has for a number of years been aiding agricul- tural education through the land grant act. The Smith-Hughes bill extended Federal aid to industrial education, home economics, and gave additional aid to agriculture. However, no sub- stantial provision has been made for the maintenance of commercial edu- cation.

At the time the Vocational Educa- tional bill was passed, the writer ap- proached the United States Commis- sioner of Education in behalf of com- mercial education. The Commission- er expressed belief that aid should be extended to commercial education, but that he thought it would be better to extend aid through another bill. To this end the chairman of the educa- tional committee of the senate has re- quested that two bills be prepared and submitted to him for introduction; one placing the administration of the bill under the direction of the Federal Board of Vocational Education; the other to place the administration un- der the direction of a Secretary of Education, to be created under a bill now pending. Both bills will be in- troduced in order to test their relative merits. The chairman of the commit- tee will then promote the bill which gives the greatest promise of passing.

It is, therefore, imperative at this time that a full and free discussion lie had. I shall, therefore, present an outline, which I trust will be discussed pro and con bearing in mind that the matter has not been thought out to a conclusion and that suggestions and criticisms are solicited.

The need for Federal Aid may be classified under four headings:

1. Supervision for public and pri- vate institutions.

(a) Federal, (b) State.

2. Secondard Schools.

i a i \11 day, (b) Part time, (c) Evening. :;. Teacher's Training. I. Colleges.

(a) Full time, (b) Evening, (c) Extension, (d) Research, (e) Promotion of commercial or- ganizations.

At the present time funds are being used by the Federal Board of Voca- tional Education and the U. S. Bureau of Education for research work in commercial education. The amount

set aside is entirely inadequate to se- cure needed results.

Approximately 600.000 boys and girls in the United States at the pres- ent time are enrolled in the public and private secondary commercial schools, yet under the present system and with the inadequate funds at its disposal, the government can do practically nothing towards looking after their needs. Only one state in the Union has a supervisor of commercial edu- cation. As a result of this condition the private schools are offering to graduate students in from six weeks to two years. There is absolutely no uniformity of standards or efficiency. In the public high schools the courses in shorthand and bookkeeping vary from one semester to four years. The business world is being filled with "half-baked" bookkeepers and stenog- raphers. Although necessity has cre- ated greater demands for commercial education than any other form of vocational education, each individual teacher has been permitted to work out his own course of study and methods of teaching without the ben- efit and guidance of the experience of others. A strenuous effort should be put forth to make provision for fed- eral fields agents and to encourage the states to appoint supervisors tor commercial education.

In the high schools, where commer- cial departments have been provided, from twenty-five to fifty per cent of the students apply for commercial training. The class rooms are over- crowded as a result of an insufficient number of teachers as compared with the other departments. The shortage -it teachers is due to three principal causes :

First, lack of appreciation on the part of the administration for com- mercial education.

Second, inadequacy of funds set aside by the school board for the ben- efit of the high school.

Third, teachers who are prepared to teach commercial subjects pro- perly, can secure equally as much or greater remuneration with better op- portunities for promotion from pri- vate business firms. It should also be noted that the opportunities af- forded for high social standing are equally as good for persons holding commercial positions as in the pro- fession of teaching. Competent teach- ers cannot afford to accept a smaller salary in the class room than they can secure in a commercial position. It is, therefore, necessary for com- mercial teachers to be paid higher sal- aries than it requires to secure com- petent teachers in many other lines.

Very few cities have made provi- sion for continuation work in com- mercial education, yet about eighty- nine per cent of all the boys and girls included within the usual continuation school ages will want commercial training because they are employed in commercial occupations. While the federal government is not extending aid to this large number of prospec- tive students, it is spending millions on the eleven per cent remaining.

I"he writer Iras within the past few years been called upon to employ or recommend a number of commercial teachers. He has found it almost im- ili to secure applicants with more than an ordinary business col- lege training. Teachers with college degree in commerce, or graduates of a normal teachers' training school, and especially teachers with business experience, are almost unheard of. During the past year, he has written hundreds of letters searching the country from one end to the other, in an effort to find competent teachers of marketing, finance and manage- ment. This experience has practi- cally led him to the Conclusion that men who can teach these subjects from the practical viewpoint are not to be found.

The class of commercial schools today suffering most from the want of nourishment, are the schools of college grade. These schools, born out of necessity for men of executive training, men who can promote for- eign and domestic commerce, are yet in their infancy. Less than a dozen state institutions of full college rank, can claim to offer more than a course in general economics.

No form of education at the present time offers greater promise of up- building the economic welfare of the country. We are now entering into a new era of trade expansion, calling for men with a different and better type ••< education from what they have been receiving. We must an- swer that call.

According to the Federal Trade Commission, only ten per cent of the manufacturing plants of the United States know the exact cost of pro- ducing the commodities they mantt- The Internal Revenue De- partment is calling for a greater num- ber of public accountants than there are in the United States, at the pres- ent time. A very small per cent of the trading or manufacturing enter- prises have attempted any form of welfare work. There are very few scientifically trained salesmen or exe- cutives to be found in the country. Thirty-eight per cent of the business failures in 1918 were due to incom- petency, according to Bradstreet. Yet, with this condition, we face a new- epoch and period of expansion of for- eign and domestic commerce; a per- iod where our trade is going to be international instead of national. We have solved the problem of credits and of ships, so our future must rest upon the brains of trained men.

The United States Commissioners of Education has estimated that the federal government should set aside about $3,000,000 annually for our present needs. This amount seems to be conservative. It should be appor- tioned among the states on the ratios the population of the state bears to the population of the entire United States. The division between the classes of schools should be as fol- lows:

( Con tinned on pagi I

'y/u'36e*j//iatii

AUDITING

By THEODORE D. KRUM, Technical High School, McKeesport, Pa.

Article No. 3 THE BALANCE SHEET AUDIT

After the auditor has decided to take the work offered, and after lie has settled all the points discussed in my previous article to his satisfaction, there still remains the question as to whether a detailed or a balance sheet audit is desirable.

A balance sheet audit, as the term indicates, is an audit using the bal- ance sheet prepared from the last trial balance prepared by the client's staff, as a basis. Where this is a satisfactory system of internal check, the auditor need not attempt, and it is usually not necessary, to make a detailed audit unless embezzlement is suspected. He must be positive, how- ever, that there is a satisfactory sys- tem of internal check and that it is being successfully operated. Many offices in which an internal check is supposed to be in use has been found to be wholly inadequate.

Just what do we mean by internal check? In such a system all the books and records are so arranged that no one operation will be under the absolute and complete control of one individual; instead the work of one employee will merge into and overlap the work of another so that in reality a continuous audit is being made of all details of the business.

Suppose we take a wholesale and retail hardware store and see how an internal check can be successfully op- erated. As the office boy brings the mail from the post office he takes it immediately to the mailing table. The opening of the mail should be done, or at least supervised by some re- sponsible person, preferably an officer of the company. Separate piles should be made of the different kinds of mail received, the orders for goods being placed on one pile, cash received on another, and so forth. A list of all cash received should be made. These cash received reports should be care- fully preserved and filed away. Later, if it is necessary to do so, they can be compared with the cash received as recorded in the cash book.

The correspondence containing the cash received should be placed on the cashier's desk. The other corre- spondence will be placed on the desks of the proper persons. The cashier will count the cash to ascertain if it agrees with the amount stated in the correspondence. He then makes the entries in the cash book. The posting from the cash book to the sales and general ledger should, if possible, be done by some clerk other than the cashier. In a very large concern the cashier's duties would only consist of counting the cash, filling out a casli received slip and giving this slip to the general bookkeeper, who would make the entry in the cash book.

The ledger keepers would then post from the cash book as kept by the ral bookkeeper.

The cash taken in over the counter will be sent to the office by the var- ious systems in use, such as the over- head carrier system, where it is count- ed by the cashier, a cash slip made out and passed on to the head book- keeper, and the total cash received for tfhe day is entered in the cash book and posted to the ledger at Un- close of the day or month. The total cash sales for the day must equal the total cash taken in by individual clerks. In all well-regulated stores. the sales clerks are provided with sales slips. The sales slips are usu- ally bound together in a flexible cov- ered book. On the back of these books are forms where all sales made by that clerk should be recorded. A separate column should be provided for sales for cash and on time. At the close of the day each clerk should total the sales, both time and cash, and send this report to the book- keeper. In this way all cash taken in is handled and recorded by not one, but several, thus serving as a safe- guard against the clerk who is tempt- ed to embezzle some of the firm's cash.

All money received, whether in the form of checks or cash, should be de- posited daily. If all money is de- posited in the bank and the deposit slips retained, it is a very simple pro- cess to trace the cash received into the bank.

All cash payments should be made by check. All cancelled checks should be accounted for and a reconciliation made between the cash in bank and the balance shown in the cash book and the check book.

Small payments that must be made in currency should be made from the petty cash drawer and receipts taken for all money thus paid out.

In a large business the writing of the checks should be done by some clerk other than the one making the entry in the cash book. The postings from the cash paid side of the cash book will be done by the purchase ledger keepers.

The sales orders, the shipping of the goods, the billing, the verification of incoming invoices for the goods purchased, all should be handled by at least two clerks. This proceedure reduces the opportunity to embezzle funds of the firm to a minimum.

In a balance sheet audit, the prin- ciples upon wihich all such audits are- based are as follows:

(1) Are all assets as shown in the trial balance to be on hand, actually in the possession of the client? All assets should be shown at their origi- nal value less any deductions of what- ever nature. Therefore .any liens or hypothecations against the stock in trade, the accounts receivable, the machinery and other items should be clearly set forth. The auditor who i;. really desirous of preserving his repu- tation cannot afford to certify to a statement which does not show de- ductions for all liens and hypotheca-

tions. Although an auditor cannot be legallj bound for failing to discover such items, he should he held profesj sionally liable. If there are existing liens on the current assets of a busi- ne-s he is bound to disclose these liens. In many instances these de- ductions from the current assets are larger than the mortgages against the lived a-.>et-.. Xo auditor would be guilty of not looking for mortgages on real estate. Banks and credit men are learning to depend more and more on the certified statements of profes- sional auditors. Many banks are loathe to loan money to a would-be borrower who cannot secure such certificate. It can be readily seen just how important it is that the auditor discover ail cases where accounts re- ceivable have been transferred to companies who make it a business to advance money on such accounts and other current assets.

It frequently happens that a com- pany's credit rating is very low, and being unable to borrow any money it may become absolutely imperative that the money be secured so it as- signs its accounts receivable to some company making a practice of lending money, taking the accounts of trade debtors as security. Of coui>e the rate of interest paid to such compan- ies is very high.

The practice of such companies turning over to such loaning compan- ies a portion, or even all, of their ac- counts receivable cannot always be censured by the auditor. Instances have been known where the assets so converted into cash have proved a boon to companies, who for the time being were pressed for ready cash but were unable to secure it in any other way and who subsequently prospered.

Many loaning companies carry on the business of loaning money on current assets in secret. Some officer or clerk in the office of the borrow- ing company will be in charge of the collections and reports thereon to the loaning company all cash received. The name of a "discount" company among the liabilities should be com- plete notice to the auditor that the .is-ets have been assigned. The name may be unfamiliar to the auditor, con- sequently he should trace all pur- chases and other liability items from the vouchers. All liabilities not thus accounted for should be carefully in- vestigated.

The auditor needs to be wide awake to detect and bring to light all such cases where liens are held by out- siders against the accounts receivable. Manx- devices and expedients will lie resorted to in order to mislead the auditor. As mentioned before, insur- ance policies will often be found val- uable guides, and should there be an account other than a bank or trade creditor, such account is prima lacie evidence that the account set up is tor the purpose of deceiving the auditor. The auditor should scrutinize all trade liabilities carefully and request of all creditors a statement showing condition of the creditor's ac-

^ S/u?>36uJ*/i£Ji6'4fa&ifcr &

count. If there are any accounts of a suspicious nature and accounts with those other than bona fide creditors, a request For statements will usually disclose any irregularities.

AH cash not needed in carrying on the regular business should be invest- ed in merchandise having a ready market. This merchandise should be sold and converted into more cash at the earliest possible moment, a sub- stantial profit being realized thereon. The profits should be fairly uniform, comparing one year with another. The wide-awake management will see thai every dollar invested is earning more money. If it is necessary to borrow money to pay discount bills, the money should be borrowed.

If the members of the client's staff are unaware of the impending visit of the auditor, an audit of the cash in the bank or banks and on hand should be made at once; all cash transac- tions since the date of the balance slieet receiving careful attention for many cases of embezzlement have been found after the date of closing •in a last effort before the impending visit of the auditor to "cover up."

Certificates from the banks should be secured when the audit occurs any considerable time after the closing of the books showing the balance on hand, the date of the closing and the present time.

Hank pass books should not be ac- cepted as conclusive proof of the money in the bank. In one case a fictitious pass book purporting to show the cash balance on hand at the bank was really not the balance at all but a carefully thought-out scheme to fool the auditor into certifying to the balance shown. Several instances are known where the pass books had been cleverly altered. The auditor or some member of his own staff should take the pass book to the bank and have the balance shown therein or else have the book mailed direct to the auditor's office.

Where a larger cash balance is be- ing carried in the bank than the audi- tor thinks is necessary for the carry- ing on of the legitimate business of the concern, he should suggest a way whereby the cash could be used to better advantage. Banks almost uni- versally pay interest on inactive ac- count-.. Even though the rate is low, it is much better to have the unused cash drawing this low rate of interest than none at all.

All bookkeepers should reconcile their cash as shown hy the cash and check book with the cash balance at least once a month. While an auditor may sympathize with the over-worked bookkeeper, this is too important a matter to remain undone. The amount of cash on hand in the bank, safe or cashier's drawer must equal at all times the difference between the amount shown in the bank pass book, less any checks outstanding.

Where petty cash is a small item,

in many cases the auditor would not

be justified in making a complete

audil thereof. However he should

(Continued on page S3)

MENTAL MEANDERINGS

(I '>n tinned from page 18)

fell under the professor's eye. "Miss M.," he asked abruptly, 'what is a bond;" The girl, confused by the suddenness of the attack, could only answer, "It is a a written agreement 1 believe."

"Ah, indeed!" responded the pro- Fessor sweetly. "Well, then, suppos- ing I were to write you a nice little note 'agreeing' to call on you next Sunday night, that would be a bond, would it?"

\\ e all fairly ached with sympathy for the poor girl, and ■wished we had the courage to kick her tormenter out of the room. But neither our sym- pathy nor our chivalry were needed. The young lady coolly looked the questioner in the eye and calmly an- "Ves. sir, it would be a bond and" she added slowly and signifi- cantly, "it would be quoted at a heavy discount."

The professor contributed a rather sickly grin to the hilarity that ensued. and was known for many moons thereafter .is "Old Heavy Discount."

It is always bad pedagogy to be unkind or disagreeable in any way to a being we are trying to teach, but I know of nothing else that i= quite so destructive of all teaching effort as the sneer or the sarcastic remark. \ ^u . an be rough or irritable or even unjust on occasion, and still hold your pupils' regard, but unless you want to be permanently hated, don't be habit- ually sarcastic.

Introducing In so far as the months Miss May have a personality, it is a matter of the out- doors. Inside the walls of the office, the simp, the factory, or even of the home, they move along about the same; it is just a matter of watching the calendar to see that the checks and bills are correctly dated or that we make no mistake in our appoint- ment with the dentist, or do not for- get that Mrs. Flip's party comes the loth. But once we glance across the fields or wooded hills or feel the wind on our cheeks, there is distinct- iveness. Nobody then mistakes April for May or September for October.

And now, here is the Queen of the Month-, with us again. Her royal sway will be disputed by no one who has been a boy when crab-apples be- gan to bloom and the bass began to bite, or who has been a girl when the first spring picnic of "our class" was held up at Fern Rocks. We haven't forgotten that these joys always came in May. And it was also in May when we were allowed to go for a walk in the woods after dinner on a Sunday afternoon, and came back with our arms lull of wild geraniums, sweet williams and the odorous wax- en blii-soiiis of the May-apple quite as odoTOUS and more delicately beau- tiful than the most costly camelias.

But it was not my purpose to offer a sketch of May. either in ink. or in the pigments of memory. You will find that done so much better in the

poetry books by thr.se who make a liiisint'ss of ii. What I wanted was t"

ti '11 \ "U . out to the w Is again to

renew for yourself your joy in May and her coquetries. It is easy. She can hardly escape you anywhere a! this time. Just the same, I would not try to meet her in the parks if I were you. It is too public. And there are too man} loungers sprawling about ng off the effects of last night's boozing. And there are too many gabbling young kikes parading around in their cheap toggery. It is better to take the flivver, or else a suburban trolley car, and go miles out in the country till you find some quiet by- way "far from the madding crowd's ignoble strife."

Take some kindred spirit with you if you can find one. Your wife will do, provided she is not silly about beetles and crickets and garter-snakes and the other harmless little brothers of the woods. If she is, let her stay at home and read the Sunday maga- zine; she will enjoy it more. Should you happen not to be married, don't take your girl along. She will expect \ our undivided attention, and this ii are going to call on Miss May. Hut you can take all the kid- dies with you that you can manage. They are the best woods companions i know.

1 'ii.' does not need to be a scientist

like John Burroughs or the late Col.

wit in order to enjoy the

,\ Is. although a little nature lore

adds greatly to one's zest. I found a friend of mine the other day, a pro- fessor 'if psychology he is, busilj poring over a book describing our native trees. "I am going to spend a good bit of time in the woods this spring," he explained, "and I think 1 shall enjoy it more if I have at least a speaking acquaintance with the trees." That is the idea! We get a lot more pleasure from looking at things that we know something about. Up in the woods of Maine last" year 1 saw an evening grossbeak. What a thrill of pleasure it gave me to recog- nize this rare bird! I had never be- fore seen it east of the Rocky Moun tains, and many persistent bird-lovers have never had a chance to see it in their whole lives. I almost let out a yell in the joy of my discovery. But suppose I had not known it from a marsh robin or a shrike? Talk about meeting princes in disguise!

Mr. School Man. it will pay you to get a little of this sort of thing into your system if you have not already been wise enough to do so. A three hours' observant ramble in the May- time woods will give you tone thru the whole perplexing week. For some people it is better than going to church, for at least, it brings you very near to the great Soul of things.

Keuka College, New York, built by the Baptists twenty-eight years ago, will reopen after being closed for two years. An endowment of one million dollars is being raised, and Prof. Ar- thur H. Norotn. of Elmira, has been elected President.

22

^/urj(J/tjS/tcJj(5Wuia/cr %

THE TEACHING OF BOOK- KEEPING AND ACCOUNT- ING

By H. E. Cowan, Arlington, Mass., High School

Article No. 2

LESSON :: Store Furniture, or Equipment, De- veloped from the Cash Account

To draw the student's mind from other interests on to the subject:

Instructor. What account have you learned about?

Answer. The Cash Account.

1. Tell what you can of the Cash \c count.

A. It is an asset account, the bal- ance i> on the debit side. Debit Cash when the asset cash increases and credit Cash when the asset cash de- creases.

1. We want to study today an- other account. It is similar to cash, but keeps a record of something else. In order to do business, to protect our goods and our money, what must we haver

A. A store.

I. Is just a bare store sufficient:

A. We need counters and a cash register.

I. Suppose we use $100 of our rash to buy show cases and counters. Where shall we record the cash pay- ment ?

A. In the Cash Account.

I. Where shall we keep track oi the counters and showcases we buy?

A. In an account called Counters, and Showcases.

I. Yes, that will be all right, but Bhere might be other things like tables, chairs, a desk, weighing ma- chine. Are these things similar to counters and showcases?

A. Yes, they are all needed to make business possible.

I. Then let us group them into one account. What shall we call it?

A. Store Furniture (or Equip- ment).

L Let us see what kind of an ac- count it will be. What kind of an account is Cash?

A. An asset account.

I. Why do you call it an asset ac- count?

A. Because cash, having value, is an asset.

I. What kind of an account is Store Furniture?

A. An asset account, because store furniture lias value and is therefore an asset.

I. Then when shall we debit Store Furniture ?

A. When the asset store furniture is increased.

I. When shall we credit Store Furniture?

A. When the asset -tore furniture is decreased.

Start an account on the board with Store Furniture, and have class do the same on paper.

I. We purchased $100 worth of showcases; how shall we record the purchase?

\. Debit Move Furniture, $100.

I. Win do we debit St or

Fun

A. Because the asset store furni- ture is increased.

Make the entry on board, or have some student make it, the class doing the same on paper.

I. What shall be our explanation?

A. Cash, because we get the store furniture for cash.

Give some more entries involving items like cash register, desk, weigher and chairs. Then make the cash re- cords for these items, pupils first re- citing what the entry is. One or two sales of store furniture may well be included, but it prices the same as the purchase price of these articles. Summary of Lesson

Have recited and repeated the simi- larity between Cash and Store Fur- niture accounts both assets, debited when asset is increased, etc., and the only difference they keep record of different things. Will either account have a debit or credit balance, and w h y ?

Assignment

A number of purchases and sales of store furniture for cash, for stu- dents to make out both Cash and Si ore Furniture accounts. LESSON 4 Expense Accounts Developed from Knowledge of Asset Accounts

Have previous assignment read over so that all may check their work, or some one else's work.

I. Today we want to plan a meth- od of recording some business trans- actions which do not involve only cash and furniture for the store. We need a supply of advertising cards to inform the public that we are open- ing a store for their accommodation. We order from the printer 1000 cards, to cost $15. What does the printer get for his work?

A. $15.00

I. What do we get for our $15?

A. Advertising cards.

I. What is the value of these cards?

A. $15.

I. How do you compare the value of the cash with the value of the cards?

A. They are of equal value.

I. What do we and the printer do with these values?

A. Exchange them.

I. An exchange of equal values is a business transaction. What is a business transaction?

I. We buy, then, for cash, $15 worth of the card. What entry shall we make for the cash involved?

A. Credit cash because the asset cash is decreased.

1. Where shall we record our cards?

V Open an account called Adver- tising Cards, or Advertising.

I. That would do nicely, but there are other little items like paper and string, that we buy, or help that we hire. These items are all incidental in running our business, and if they are sin. ill they can be conveniently re- corded in one account. What kind i ( ontiimed on page 24)

CLASS METHOD OR INDIVID- UAL METHOD OF TEACH- ING BOOKKEEPING, WHICH? By H. M. Clark, New Castle High School, New Castle, Pa.

[EDITOR'S XOTE The author of this article raises a question that lias troubled many teachers of bookkeeping, and especially teachers in the private commercial schools where pupils an admitted at nearly all times ... ilu year. Mr. Clark has reached a con- clusion in the matter, ami for the benefit of others sent us the article lor publication. It may be that some other teachers have reached ;i different conclusion from that reached by Mr. (lark. We should be pleased to hear from others whether the conclusion reached agrees or disagrees with that presented in this article. The object is to call forth int.. in. ill. .n that may be Mrry helpful to many teachers. Editor.]

The two principal elements in any class in bookkeeping are the student- body of that class and the teacher. Good textbooks and equipment are to be desired, but are valuable only to the extent of the teacher's knowl- edge of their application, his ability to pass that knowledge on to his class, and the ability of his class to grasp and hold that knowledge until it can be cas'hed in, later on, when the mem- bers of the class are out on the job.

Granting, then, that this desired combination is to he found in a class, is success sure? Is this ideally re- ceptive class going to receive the maximum amount of productive in- struction with a minimum amount of effort in a minimum amount of time? It shall, if the instructor is a convert to the truth that there is always an easiest and quickest way of doing the most, and lie is able to send this truth home to his student-body, and in such a way that the students will effectively apply it in class.

Now if the teacher is to instill into his pupils this truth he himself must be a living example. He must be effi- cient to the fullest extent of the term. He must practive efficiency in class.

It is not the purpose of this article to outline a programme for the effi- cient conduct of a class in bookkeep- ing, but to call attention to one phase of efficiency in class management which, though not alwayrs possible, is too often neglected where entirely practicable. I refer to the class method as against the individual method of teaching bookkeeping.

1 say it is not always possible for instance in the case of business col- leges, where students are admitted at any tune, but in the public commer- cial schools and others where the per- sonnel of the class remains the same throughout the term, it is not only possible, but I believe the only effi- cient way. By the class method more, quicker, and better results can be ac- complished, I thoroughly believe, than by the individual method. The work is easier for both class and teacher and is more inspiring.

Adherents to the individual method may lake issue with me in saying the class method is faster, arguing, I sup- pose, that the bright students are kept back by the slower members. True, they are. but to the same extent the slow pupils are inspired by the faster

<Me&u&tuM&&ua&r &

students keener understanding of the subject, and are therefore spurred on to greater effort and faster and better work. The mission "f the bookkeep- ing class, especially' in this democratic age. is not to cater to a few especially bright pupils at the expense of the more backward ones, and that is sure to result to a greater or less extent under it'he individual plan, because a teacher, no matter how fair minded, will gravitate to the bright spots in his class, for from them comes most of the questions and comments. The mission of the class is to prepare every member in the class to do his share in his chosen field of activity. This can be done best by seeing that every member participates effectively in all the activities of 'the class. The bright students will take this part without much stumulus, and the wiise teacher will use this super-interest to inspire the less active element.

The class method requires less ner- vous energy on the part of the teach- er and, as a result, a better natured, more enthusiastic atmosphere radi- ates from the front of the class room. Cheerfulness and enthusiasm are con- tagion's and will take possession of the student-body to the advantage of all. But a gloomy, bad tempered, nervous, over-worked teacher will dampen the spirits of any class to the detriment of all concerned.

Winking under the individual plan, the class starts off, as with the class plan, all working on the same work, but under the former, the class is soon spread out over a large portion of the text. The brighter members are far ahead of the slower members. John, over in the corner of the room. cumes up against a transaction that is imt clear to him, so up goes John's hand. The teacher recognizes him and John states his difficulty (no one else in the class pays any attention as al tore busy, for the time being, wBth problems of their own. and of a dif- ferent nature). The teacher goes back to John's desk a short trip, but added to many of its kind during the course of the day makes a long one and explains fully to John, straighten- ing out Ihis difficulty, taking, possibly, live or seven minutes of the class time. In the meantime some one else has encountered a difficulty and is trying to get the instructor's atten- tion. The chances being that the lat- est interrogator is located in the op- posite corner from where the instruc- tor now is, necessitating another trip, so the teacher goes over to him, and, as I have seen happen a great many times, finds himself confronted with the very same difficulty that he has just so faithfully straightened out for the first student over in the corner opposite. The latter student has been idle for some time awaiting the in- structor's attention. Not having been addressed either in particular or as a member of the class, he has paid no attention to the instructor's explana- tion just preceding his, not knowing, of course, that it was in any way re- lated to his' own problem. So teacher patiently wades in to explain a second

time. Vnd, as 1 have observed many time, that same question may come up for explanation as many times as there are members in the class. Would not that put any instructor on his nerves?

Under the class plan, where all arc working on the same transaction at the same time, a difficulty immediate- ly becomes evident and can be cleared up on the spot. An explanation to a class is bound to be more successful than one to an individual student be- cause the variety of questions that will come from the class will be quite sure to cover every phase of the diffi- culty and will prompt a many sided discussion. Instead of going over this question twenty-live or thirty times, as is often the case working under the individual plan, the ques- tion is cleared up and done with in one operation.

Instruction by the class method in

a 1 kkeeping 'class is the quicker.

easier, and the more productive of desired results, of the two methods under consideration. It save the in- structor considerable useless duplica- tion. Imt. over all. its superiority lies in its tendency to fuse the whole student-body of the class into an ef- ectivi working unit, of Which all parts are functioning to the advantage of the whole. All difficulties are brought to light and thoroughly aired, eac'h student gets a broader knowl- edge of bookkeeping, but more im- portant, I believe, is the effect of this class method in establishing in the student a sense of responsibility for the harmonious co-ordinating of bis efforts with those of bis associates a responsibility known in life as Community Spirit.

AUDITING

((on tinned from page :.' I ) scrutinize, say, every fifth or sixth page as well as the last page of the fiscal period. If there has been any systematic stealing it will not be con- fined to a single month or page. The auditor must, however, have always in mind the fact that no active asset offers such large inducements for small thefts as the petty cash fund. If there are any memoranda of cash given and "I. O. U.'s" of officers and others, the auditor should insist that these be converted into cash at once. These items must not under any cir- cumstances be accepted in place of the actual cashier.

A cas'hier who has advance notice of an impending audit may borrow sufficient money to make up any dis- crepancies between the amount that should be on hand and that actually in the drawer. After the audit, the cashier may take out of the petty cash fund the amount borrowed. To be on the safe side, the auditor should audit the petty cash the second time. A good time to begin the audit of the petty cash is in the early morning before items begin to accumulate for the day. In this way the auditor may frequently catch the embezzler off his guard.

In auditing accounts receivable the

auditor must be on the lookout for fictitious accounts placed in the sales ledgers for the purpose of deceiving the bank, a credit man, or to conceal embezzlement. To detect this class of dishonest and unscrupulous entries it is necessary for the auditor to send out to all trade debtors a statement showing the condition of their ac- counts according to the records in the client's office. The statements will be for the purpose of comparison. The envelopes in which the statements art- sent out should bear the auditor's card and not the firm's whose books are being audited. If one fictitious account in whole or in part appears among the accounts receivable, this should serve notice on the auditor that there has been crooked work done. In other words, the auditor is put on his guard and in most cases he will unearth other suspicious entries.

The following points will be valu- able in auditing accounts receivable over-due and the ascertaining of their present worth:

(1) Have the terms of credit been frequently ignored? If so, this does not necessarily mean that the debtor will not pay. The mat lor. however, should be called to the attention of the client.

( '-' ) If payments are being made on account, is the balance increasing or decreasing? If the balance is in- creasing the time will surely come when the payments will cease alto- gether.

(•'!) If no payments have been made for some time ascertain if the proper steps have been taken to com pel the debtor to pay. The attorney in whose hands the accounl is placed should be proded now and then so that collection may be hurried. It has been demonstrated that the debtor pays those that follow up the delin- quent cases consistently quicker than

those who are lax in the collect] f

accounts.

(4) If a debtor begins to give notes instead of cash, ascertain the cause.

Consignments may be included among the sales if put there in good faith and if it has been the custom to so place these with the sales in pre- vious years. However, this practice is to be condemned. To so place such consignments is surely anticipating profits. Usually the amount with which a consignment account has been charged is never realized by the commission house. All goods still in the hands of consignees remaining un- sold should be added to the inventory if the consignment has not been treated as an ordinary sale. In fig- uring the value of unsold merchan- dise on consignment, the market or cost price, whichever is lower, should lie used. It these outstandings cannot be determined for the fiscal period, the auditor will have to use his judg- ment and the results of previous years to determine the amount to be used in the inventory.

In my next article I shall complete the discussion of auditing the assets and liabilities in a balance sheet audit.

•Mfr^//Js/u^(5~t6ua/<?r &

PITTSBURGH MEETING There are no more wide-awake commercial teachers than those living

and teaching in and around Pitts burgh, Penna. Their meetings are al ways well attended, and the di lively ami instructive.

i he meeting held March 29 was no ion. The Chairman ol the ( ommercial Si ction ol the Education Association of Western Pennsylvania, Mr. J. Walter Ross, of South Hills High Scln.nl. Pittsburgh, and his as- sistants had arranged for section meetings for the discussion of various phases of commercial work. The Shorthand section discussed tests for shorthand pupils at certain stages in their study, the aim being to make the work in teaching shorthand uni- form throughout the city. Mr, .1 . W. Martindill, of Fifth Avenue High School, was chairman of the commit tee which prepared the tests.

The teachers of Commercial Geog raphy and Law, under the leadership ol Mr. E. E. Spanabel. South Hills High School, planned to form a per- manent organization. Commercial Geography, while one of the newest studies in the Commercial Depart- ment, is one of the most important; and its latest developments wdl be closely followed in Pittsburgh.

I:i the Bookkeeping Section Mr. G I Gustafson, Fifth Avenue High School, said the boy should have life problems, rather than book problems. The reasons for insurance are more important than the mathematics of in- surance, because few pupils will be called upon to figure insurance pre iiiniiM.- while most of them will have to di cide how much insurance thej will carry on their lives or their pro- perty. 1 .1 ih: s tcton aUo Mr. G, P. I'.ckels. University oi Pittsburgh, dis- the question of fitting the boy for the job he will be called upon to fill.

The address to the whole section ide by -Mr. William Skillen, oi the Bureau of Salesmanship Re- search. Carnegie Institute of Tech- ;y, He made a plea for finding .ill just what is required of workers ious positions, and then fitting

tin bo it tin girl to fill the posit

to which he aspires. "One of the hardest sights is to see a pei -on w ho ha failed fi uti oni to a do :en times, and w ho, \\ hile feeling himself quali- fied for something, hasn't found the thing which he can do well has not

tind his place."

"Jol ' i •■■ ' '

:i icipate he times in this re- gard, and gel i m employers in every field those s pecifications as they he- come realities, or even it thi only tenta tive - tudii s I ind out just

w li.il a bill clerk has to do- w hi thei she must multiply, for example; whether she must be almost a mind 1 1 adei in oi der I o interpret the var- iel ! oi things she cits from sales pi i ipli

"Some day, 1 believe, we shall see

everj commercial and industrial

school exhaustive records of detailed

is of jobs, and specifications for

the individuals to lill t'hem. I think such data in educators' hands the best material for the development of real personnel work the implement for cultivating this thing which 1 have called for convenience, Interest."

Mr. Skillen's talk was listened to with closest attention by all. and the sentiment was expressed that he had pointed out one of the ways in which commercial education must step for- ward, if it is to meet the needs of today and tomorrow.

THE TEACHING OF BOOK- KEEPING, ETC.

((Continued from page :-':.'> of items are these, of paper, string, help, etc.?

A. Expense items.

I. If they are expense items, in what kind of an account slha'll we re- cord them?

A. An expense account.

I. Let us call it General Expense because it may contain a number of different item's under the general head of expense. Shall we debit ot credit General Expense for the $13 worth of cards:

A. Debit General Expense because the cards have a value; they are an asset and assets arc debited.

1. Yes, they are an asset and we debit the account. But can you see a difference between this asset of ad- vertising cards and an asset like of- fice furniture?

\. The cards are soon used up but the office furniture lasts for a number of vears.

1. Apply the terms short lifi a and long fife asset to office furniture and advertising cards.

A. Office furniture is a long lite asset ami advertising cards are a short life asset.

1. A short life asset is valuable foi so short a time that we do not con- sider it as an asset at all. but as an expense, or a loss. These expenses are necessary in the conduct of our business. When we sell a parcel of goods, we wrap the goods in paper, and lie a string around. We make the price of the goods one thai the buyer wall pay. If we give Ihim no paper or string, he pays the same price. If we put on extra papei and string, he pays no more. Of course, il we are going I i succeed, our sidling price must be sufficient to include the oi these expenses. But we do noil stop each time to figure how

much of our sale is g Is and how

much is paper and string, or clerk hire. We assume that we get paid only fi it ' iur goods and that I hi and string we give away, calling them a loss. What kind is General Sxpensi \. \ loss account. 1. When do w e debil a n aci ounl :

A. When the loss is increased. I. Whi n do w e credit a li

A When the loss decreases.

I. What two kinds of accounts do

von I. now ?

\ \-sri and fi-- accounts.

I. What are the rules (or debiting .t;u\ crediting them?

A. Debit an asset or loss account when the asset or loss increases and credit an asset or loss account when the ,is,et or the loss decreases.

Give a number of items involving the purchase for cash of paper, string, advertising, help, light, boxes, bags, stationery, and postage stamps, and lew sold for cash at cost price. Give no item of rent. Have pupils give entries orally for both the CaS'h and tlie General Expense accounts, and also write the entries on paper. Assignment

Similar to the above drill no new feature.

Summary of Loss

l What kind of an account is ( ieneral Expense?

When do we debit or credit such an account?

This account wdll have wdiat kind of a balance? Why?

THE NEED OF FEDERAL AID FOR COML. EDUCATION

(Continued from page l!i)

Administration $ ."ill, mm

Teachers' Training .... 250,000

Higher Education 700,000

Secondary Education . . 2,000,000

As stated in the beginning, the purpose of this paper is to invoke discussion. If it succeeds on this point, it has not been in vain. Some of the points which should be thor- oughly discussed before the bill is prepared, are as follows:

What federal organization should administer the bill?

\\ hat state authority should ad- minister the bill?

How can the federal government bes! encourage the states to appoint sons ?

What proof can we sustain that we need federal aid?

How should the funds be appor- tioned between the states?

Under what headings should the funds be divided?

How much money is needed under each heading?

What aid will the National Society for the Promotion of Vocational Edu- cation lend in securing the passage of the bill?

How may the active co-operation ol other organizations be secured?

I low is the best method to proceed to secure a speedy passage?

While it is true that we have never secured the proper recognition, the fault has been in ourselves. We have never asked for it. In the history ot mankind there has never been a lime when commercial education was so badly needed. And there has never been a time when we had such an Op- nv to secure a just recogni- tion. Why procrastinate longer? We should init our best though! and some ol our money into the fight. We are nd\ asking for our needs. Success is ours if we will only stand together ami put forth the proper effort. 1.

hi, lore, ask that each commercial i take it upon himself to do his part.

^ <^38uJ/n*M&&u*i&r %

PEOPLE WORTH KNOWING ABOUT

Stories from Recent Real Life By CHARLES T. CRAGIN

Holyoke. Mass.

y

THE FATHER OF THE AMERI- CAN NAVY

The other night at a moving picture show, where I go sometimes to im- prove my intellect b}- seeing the artists throw custard pie in each other's faces, fall down flights of stairs, and the like, I saw some magnificent pic- tures of the Super- Dreadnoughts, "Xew York," the "South Dakota," and the "Florida." They were going "full steam ahead" in mid-ocean, and I couldn't help thinking, as I saw those tremendous floating batteries, of the beginning of the American Navy, and of that most brilliant man. the "Father of the American Navy." The American Army has not always been all that could be desired. We talk about the "Old Continentals in their ragged regimentals" as if the Revo- lutionary soldiers were all heroes. Some of them were a long way from that, for there was a woeful lack of discipline, and it was only the superb generalship of the "Old Gray Fox," as the British called George Wash- ington, and the brilliant dash of a few of his generals, like "Mad An- thony Wayne." "Arnold, the Traitor" and "Xathaniel Greene." that ever en- abled us to win independence from Great Britain.

In the war of 1812 the military ex- ploits of our army were pitiful. But the American Navy, from the very beginning down to the present day, has always been "Jack-on-the-spot." Its history has been one series of brilliant exploits, and the names of its heroes shine brightly on the pages of American history. Hull with his dying words, "Don't give up the ship!" Perry on Lake Erie; Decatur in the pirate harbor of Algiers, Far- ragut, lashed in the main chains of the Hartford and commanding his ship through the rain of shot and shell from the Rebel Forts of Mobile Bay. but brighter than any of these heroes shines the name of the "father of the American Navy."

The other day I asked a boy who Paul Jones was, and he said that he thought he was a distiller because he had seen his name no a bottle of whiskey in a liquor store window. A few years ago there was a rather fiery grade of liquor which bore the name of Paul Jones on its label.

Well Paul was fiery enough, and I am going to tell you this month the story of John Paul Jones. "Father of the American Navy."

A Child of the Mist and Gale The wind was blowing a half gale from the north down the Solwav

Firth, off the Scottish Coast, whip- ping the sea into whitecaps that sent the hardy fishermen back to shore to .-eek shelter from the blast. A half mile off the shore a cat-boat with a leg of mutton sail, pitched and tossed madly among the yeasty waves. The little boat was navigated by a speck of a boy, who sat calmly in the stern of the small craft.

"My God! Man!" said Mr. Young, a ship owner of White Haven, clutch- ing the arm of Mr. Paul, the gardener of a Scottish laird, "The laddie will drown. He will never reach shore!" But Mr. Paul, the Scotch gardener, just shrugged his shoulders, and said. "Oh, no. That's my boy, Johnny, and he don't mind, for he knows the wind, and he knows the sea, and he'll soon make the shore." And he did. and came striding up the beach, a sturdy lad of twelve, at home in gale or mist of the stormy, foggy Xorth Sea.

The ship-master of White Haven was so impressed by the seamanship of this lad that he at once engaged him as an apprentice on one of his trading vessels, bound for the Chesa- peake, in far America.

The boy was only twelve years old. That was about the age of Lord Xel- son, greatest of English sea fighters, when he made his entrance into the navy as a "Middy," on his uncle's warship.

For several years John Paul fol- lowed the sea, and, at sixteen, by the death of the captain, and the mate, from cholera, he found himself in full command of a merchant ship, which he brought safely into port.

An elder brother, William Paul, had been adopted by a distant relative named Jones, who lived in Virginia. This elder brother inherited the pro- perty of the Jones family, and. him- self, dying a few years later, at the age of twenty-seven, John Paul came to America, became a landed proprie- tor, and adopted the name of Jones, and is known to history as John Paul Jones.

He was tired of the sea, for, in addi- tion to many cargoes of merchantmen he had brought over two or three ship loads of "Black Ivory;" that is, he had been "Mate" on a slave ship. Slave ships had not yet been ruled off the sea by England, the mistress of the seas, an dtheir cargo of negro men and women were known as black ivory.

Clouds of War

But not for long was Paul Jones to enjoy the life of landed proprietor; storm clouds were gathering on the political horizon. A mad king was on the throne of Great Britain, and the colonies were rebellious. Patrick Henry, that fire-brand of Virginia, was talking war, and in Boston har- bor the rebels had given a Tea-party, and thrown a whole cargo of the taxed tea overboard.

Jones was an ardent supporter of the colonies. At a military ball at X'orfolk, which was attended by some officers of the English Navy, an event occurred which made John very popular in Virginia.

Excitement ran high. The officers rad been drinkng, and, I presume, the colonists had taken a drop as well. There was a heated discussion in which a young lieutenant of the navy by the name of Parker, said that a revolt would be easily suppressed if the courage of the men of the colon- ies was not greater than the virtue of t.-.e women. Young Jones immediate- ly knocked the lieutenant down, and waited a challenge to a duel, which did not come, for the English ship set sail, and very soon afterwards war was declared, and John Paul Jones, being an expert seaman, at once" went to Philadelphia and offered his ser- vices to the new American Navy, which was made up of several wood- en ships, belonging to merchantmen. and commissioned as "privateers" to attack the powerful English navy, for England was then, as she is now, "the mistress of the seas."

It was some time before the new- American navy was ready for busi- ness, and Jones didn't get commis- sioned as captain, and the reason was rather funny.

Expensive Wit

Old John Adams, of Massachusetts, was one of the big men of the Revo- lution, and it was he w^ho gave out the commissions to command these new >hips. Xow, the Adams family of Massachusetts has always been one that has a mighty good opinion of itself, and it was not safe to make fun of it. Old John, who afterwards be- came the second President, and the first Vice-President, was a stiff old ram-rod of a man, but he liked to show off his education. At an even- ing party he recited a poem in French to a company of young ladies who thoroughly understood that language. It is certainly safe to say that no Frenchman would have understood Mr. Adams, for, I presume, his French was much like mine, and no Frenchman ever understands that. The girls had hard work to keep from snickering. My French girls do sniciker when I speak French. Young Jones was at the party, and, after Mr. Adams had gone home, the young ladies turned to Jones, who spoke French perfectly, and asked him what he thought of Mr. Adams' French. Jones, like the girls, was somewhat lacking in reverence for the high and mighty, and he said: "It is fortunate that Mr. Adams' poli- tics are not as English as his French." This witty remark cost Jones a cap- taincy, for, of conrse, somebody told Adams, and Old John didn't forgive anything of that kind, so Jones went into the service as a lieutenant. But it didn't take this "eagle of the sea" long to show- that he was far superior to any of the captains appointed to the new ships, and it was John Paul Jones, Captain of the "Ranger," who first hoisted the "Stars and Stripes" over the crack frigate of the times.

Jones and the Stars and Stripes

Speaking of the new flag that float- ed over his ship, Jones said, "The flag and I are twins; born the same hour, from the same womb of destiny. We

<^M#3&u&/uM&6uxifir &

cannot be parted in life or death. So long as we can float, we shall float together. If we must sink, we shall go down as one." A man with a spirit like that was pretty sure to be heard from when he got into action. Paul Jones, the Eagle of the Sea October 1 7th, 1777, was a great day in American history, for on that day Jack Burgoyne and seven thousand "English and Hessian soldiers surren- dered to General Gates, at Saratoga. Seven thousand doesn't sound big now-a-days when we rushed a couple of million men into action in a year, but it was quite an army then, and it had come from Canada, in all its gold and scarlet, with bands playing, and banners flying, to cut the Colonies in two, and shut off New England sup- plies from Washington, who was grimly fighting over in Jersey. Bur- goyne was out-generaled from the start, and John Stark gave his Hes- sians and Indians a terrible thrashing at Bennington. Arnold, at Stillwater, completed the work. Burgoyne sur- rendered, and the colonists made haste to get the news to "Old Ben Franklin" who, at the court of France, was doing valient service for Amer- ica. They were in a hurry and they gave the mission to the swiftest man in the new American Navy, and Paul Jones sailed from Portsmouth, New Hampshire, on the "Ranger," Novem- ber. 1777. The girls of Portsmouth wove the cloth to make new sails for the "Ranger."

To the congress that sent him he said: "I will spread the news thru France in thirty days!" It took any- where from two months upward i > cross the Atlantic in those days of sailing ships. But in thirty-two days the "Ranger" cast anchor in a harbor of France, and three days later Jones placed the welcome despatch in the hands of Dr. Franklin.

Paul Jones at the Court of France The young sea captain was just a little over thirty years of age. This description is taken from a French writer of that period: "He was five feet seven inches tall; slender in build; his features delicately molded of classic cast, and when in repose almost melancholy in expression, but when animated, they lighted up won- derfully; his hair black, and his eyes large and brilliant, and of a peculiar dark gray that at once under excite- ment, turned to lustrous black; his complexion, swarthy, almost like that of a Moor. He was a master in the art of dress and personal adornment. When he went into battle, it was with gold laced coat, gold epaulets, cocked hat, trimmed with gold, and full pow- dered wig. At the court it was com- monly remarked that, though he was a comparatively poor man, he never failed to be the best dressed man at any dinner or party he might attend. and his bearing wa> that of complete ease, and also military, to the highest degree." Says the same writer; "Next to the magic of his eyes is the charm of his voice. Surely the most musical and perfectly modulated voice ever heard, whether speaking any of the

three languages, English, French, or Spanish." It is rather difficult to believe that this fine "chevalier" of the French court, fluent talker with the ladies of gay Paris, could be the same person as the ruthless and deadly sea- fighter, hero of the most desperate sea duel ever fought on the ocean; the same man who sent terror to the hearts of all the inhabitants of the coast of England. Such a man was Paul Jones in 1777. Jones begged Dr. Franklin to give him an oppor- tunity to show England that she was not the undisputed "mistress of the sea." But he had a lot of trouble be- fore hi- got the chance he was looking lor.

He went to Amsterdam to inspect a ship in process of cor.structi in there, which he hoped to obtain. Whe i he came back he found that his second in command. Simpson, had stirred up some troubble with the crew, and himself had assumed com- mand of the "Ranger." It didn't take long to settle the affair. Jones said, "I am the Captain of this ship by authority of Congress, and because I am your senior in rank, but we will put that to one side. I am captain of this ship because I am the best man on it, and if you have any doubt on that point, we will settle it right here and now." Simpson was a brave man, but he didn't have any doubt, and Jones resumed command, and made ready to sail early in April of 177s.

The Gift of the Duchess

The day before the expedition start- ed, the Duchess De Chartres gave a luncheon to Captain Jones at her villa just outside of Brest, where her hus- band, the Duke, was in naval author- ity. The Duchess greatly admired the American, and she was one of the most brilliant 'ladies of France, great granddaughter of Louis XV, the "Grand Monarch." At this luncheon the Duchess gave to Jones a superb gold watch, which her grandfather, a famous French admiral, had once owned. Jones was greatly surprised at this magnificent gift, but he sa.'d: "May it please your Royal Highness, •if fortune favors me. I shall one day lay an English Frigate at your feet." He came as near keeping his word as it was possible to do so.

The Yankee Falcon Flutters the English Dovecote

Captain John Paul Jones put to sea in the Yankee Frigate, "Ranger," with the Stars and Stripes flying at her peak, amidst the first firing of French guns, in salute of that starry emblem, and, during the next few weeks his name became a terror to the coast town of the British Isles. How they hated and feared the '"Yan- kee Falcon," as they called him. That wasn't the only thing they called him, either. I would hate to repeat to you young readers all the names bestowed on Captain Jones. The latter part of the month he encountered, and cap- tured, the sloop of war, "Drake," twenty guns, and one hundred and fifty-seven men and officers,, after a

hard battle of a little over an hour, at close range.

The "Drake" was the stronger ship with more men and more guns than the "Ranger." but she didn't 'nave Paul Jones, and so he brought back his prize to Brest, to the amazement of the Frenchmen, who didn't think such a thing possible.

A long period of delay followed this brilliant exploit, but Jones finally suc- ceeded through the aid of Dr. Erank- 1 in and the French King in getting an old merchantman, known as "Le Duras," with permission to get such recruits as he needed from the French Navy, and with money to complete her armament. He was greatly elated with this success, and the Duchess de Chartres sent for him and presented him with a purse of nearly fifty thous- and dollars. In honor of Dr. Frank- lin, whose Poor Richard Almanac was well known in America. Jones changed the name of the ship from "Le Duras" to the "Bonhomme Richard," and with three other small vessels he set sail to ravage the En- glish Coast.

The cruise lasted fifty days, and circled the British Isles. It was a dazzling series of exploits, culminat- ing in the bloodiest and most savage sea duel ever fought between two war ships.

The Greatest of Sea Duels

The world famous fight between the "Bonhomme Richard" and the "Serapis" was fought under the moon- light of a September evening, in 177(1, and it lasted four hours and a little more.

The scene was just off Flamboro' Head, a promontory which juts out from the English Coast into the North Sea. The "Serapis" was a new ship of the English Navy, entirely up to date, and carrying guns that threw three hundred pounds and more of metal to the broadside. Pretty small change, that, now! The "Richard" was an old tub, fixed over into a war ship, and her guns wouldn't throw much over two hundred and fifty pounds when the whole broadside was banging away. The "Serapis" had a crew of about three hundred and twenty-five picked seamen of the En- glish Navy, commanded by one of the bravest of officers. Captain, after- wards Sir, Richard Pearson. The "Richard" had a mixed crew of French and Americans, and other for- eigners picked up any old place Jones could get them, and there were three hundred and ten fighting men, but the "Richard" had Jones, and John Paul Jones more than made up all the dif- ference in armament, crew and equip- ment. The Serapis was convoying a long line of supply boats going to the British Navy. Forty of these small craft on a bowline were headed south when Scarborough bailiffs rowing hurriedly from shore warned the cap- tain of the Serapis that just around Flamboro' Head was a strange, black craft, flying no colors, but, said they, "We fear it is Paul Jones," and the Yankee Falcon's beak and talons were

<!%fc&u4£/i^4(2diuMfc?" 4>

already red with English blood; so the Serapis, trimmed for battle, and the powder monkeys hurried from the magazines with ammunition for the long-gleaming guns.

Slowly around the Head the two ships drifted together in ominous si- lence; the yellow-sided Serapis. and the "Richard," black as jet. The Union Jack floated from the Mizze.i peak of the Serapis, but no flag flut- tered above the rigging of the "Rich- ard." Under the moonlight the ships came within pistol shot of one an- other, before the hail of "What ship is that?" from the Serapis, brought the answer, "The American Ship, 'Bonhomme Richard.' Captain John Paul Jones," and a roar of cannon fol- lowed the bursting of the Stars and Stripes from the peak of the Richard, and the duel was on.

A Wild Night's Work

And a grim duel it was! Jones knew his only chance was in closing with the more powerful English ship, and taking her by fierce fighting. That was why he had displayed no colors, and waited until the ships were at point blank range. But at the first discharge several of the old guns with which he had been obliged to equip the Richard burst, because the Master Gunner had overcharged them. The cannoneers were blown to pieces by their own guns, or came tumbling to the upper decks in terror, in more danger from their own guns than from the guns of the Englishmen. To add to the confusion as the ships came together, the gunner's rammers touching and the shot blowing holes fairly through the rotten hull of the Richard, two hundred English prison- ers who were in the hold of the Rich- ard, set up a cry that they were drowning, for the water was pouring in on them through the riddled sides of the sinking ship, and the officer in charge opened the doors, and let them loose on the deck, among the fiercely fighting crew, who, led by Jones him- self, were putting up a savage battle. With his own hands the Captain chained together the head gear of the Serapis and the Mizzen Mast of the Richard, thus holding the two ships together, for his own ship was sink- ing. Seeing the French commandant of Marines quit his post on the quar- ter deck of the "Richard." which cov- ered the point of the English deck where chains held the ships together, Jones leaped like a tiger among the panic-stricken Marines, and himself led the fight, laughing and swearing in English and French, as he rapidly fired and loaded muskets that were handed to him by his assistants. His cocked hat was shot off, and. with it, went his powdered wig. A midship- man handed it back to him, and he seid. "Never mind the hat, put it in the cabin. I will fight this out in my scalp."

In the frightful conflict the Mizzen top of the Richard had been sh t away, carrying with it the flag, and Captain Pearson, seeing the flag gone, shouted, "Have you surrendered?"

Jones' immortal answer, "I haven't yet begun to fight" came ringing back, and the fierce duel went on. a duel to the death, but it was soon over.

There came a frightful explosion on the English ship, and men came pour- ing in panic from her gun decks. Jones had put rifle men in the fighting tops of the Richard to pick off the officers and gunners on the Serapis. Some of these rifle men were armed with hand grenades, and one of them tossed a hand grenade through an open hatchway of the Serapis, down on to the gun deck below. The pow- der monkeys, boys of fifteen or six- teen, had piled up great quantities of gun powder in bags beside the guns. This hand grenade exploded the bags of powder, killing nearly all the gun crews, and, with her deck piled high with dead, her guns disabled, most of her officers slain, and the crew of the Richard, black and crimson, with smoke and blood, coming over the bulwarks cutlas in hand. Captain Pearson surrendered.

After the Battle

The Richard for some time had been kept from sinking only because she was lashed to the British ship. Her deck was piled high with dead. Of the three 'hundred and more who 'had gone into the tight less than a hundred able bodied men were left to take care of the prisoners, and Jones decided to give the old ship as a coffin to those who had given their lives in this greatest of all historic sea duels. Here are his own words: "No one was now left abroard the Richard but our dead. To them I gave the good old ship for their coffin, and in her they found a sublime sepulcher. She rolled heavily in the long sweep, and settled slowly by the head. The en- sign gaff shot away in the action had been fished out of the water, and put in its place, and our torn and tattered flag was left flying when we abandon- ed her. So the very last vestige mor- tal eyes ever saw of the "Bonhomme Richard," was the defiant waving of her unconquered flag as she went down, and, as I had given them the good old ship for their sepulcher. I now bequeathed to my immortal dead the flag for their winding sheet."

Jones came back to France to such a reception as was never given before in that enthusiastic country. The Duchess de Chartres gave him a mag- nificent reception, and at it he pre- sented her with the sword of Captain Pearson, of the Serapis.

It will be remembered that before sailing Jones had told the Duchess that, in return for the watch she had given him, he would lay at her feet an English Frigate. He said; "May it please your Royal Highness, it would be inconvenient, if not embar- rassing, to undertake the literal ful- fillment of my promise. The English Frigate, however, lies in the harbor of L' Orient, with French colors fly- ing from her masthead. The best that I can do to keep my word is to lay at your feet the sword of the noble officer who commanded that English Frigate. I have the honor to

surrender to the loveliest of women the ^word surrendered to me by the bravest of men the sword of Cap- tain, the Honorable, Richard Pear- son, of His Brittanic Majesty's late oattleship. the Serapis."

Some maker of nice speeches wa> John Paul Jones, fierce and savage ..ghter as lie was.

The future life of Paul Jones is somewhat shrouded. He never came back to America, but for fourteen years spent Ji'is time between France and Russia. Catherine, the Czarina of Russia, called him to take charge of the navy. The Revolution was over, and there was no American Navy. He went to Russia, but was disgusted with conditions there, and returned to France, which was al- ready seething with rebellion, the shadow of the blood}' French Revolu- tion was over all the land. Its out- break was imminent, when in 1 ?;>'.!, the landlady of the modest lodgings of Paul Jones, going to his room, found him partly kneeling, and partly lying across the bed. He was almost fully dressed, his boots on his feet. but his magnificent heart had ceased to beat. He had been in poor health for some time, and his death was not unexpected.

The French Revolutionary Assem- bly at once adjourned, out of respect to his memory. But the wild wave of blood and terror swept over Paris. Marie Antoinette and Louis Sixteenth died on the scaffold. Most of the nobility of France lost their heads un- der the guillotine, and nobody knew, or, if they did, forgot where was bur- ied the body of John Paul Jones.

Mure than a hundred years later General Horace Porter, our minister to France, instituted a search for the body, and found it in an obscure cem- etery, in old Paris. General Porter had the body exhumed, and a French warship brought it to this country, where it was received with high hon- ors, and it now lies in the crypt of the United States Naval Academy at An- napolis.

Is it any wonder that with such an heroic father the navy of today con- "ains such brilliant, dashing, and heroic sailors and marines?

L. B. Edgar and W. L. Jarvis are in- structors in the Y. M. C. A. Schools at Camp Sherman, O. Both rnen are fine penmen and experienced teach-

A. M. Wonnell, Hughes High School. Cincinnati, Ohio, recently favored us with a number of specimens of writ- ing in his exquisite ornamental style. Mr. Wonnell is not only retaining his skill, but seems to be improving it as time goes by. His work is of the highest order and very pleasing. We regret that the lines are too fine for engraving. Were this not the case, we should be pleased to reproduce them in The Business Educator* Mr. Wonnell undoubtedly executes busi- ness writing and ornamental writing in a way that entitles him to rank with the very best penmen in this country.

28

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LEGIBILITY

By C. P. ZANER

UNIFORMITY

The Law of Sightliness and Speed

Unlikeness of letters or distinction of details is the basis of legibility. Letters must have unlike qualities to be distinguishable. But for the sake of sightliness as well as of facility there needs to be a certain amount or degree of uniformity or similarity. Thus half of the small letters are one height and the other half are another height. Most up strokes are on one slant and most down strokes are on another slant.

These things are thus planned be- cause lines running in a similar direc- tion are more easily and quickly made than when running in crisscross ways. In good writing lines and letters are more orderly than in poor writing.

It is therefore essential to empha- size uniformity in size and slant and spacing in order to promote facility in both writing and reading.

This does not mean that there is some one slant or size or spacing that is best for all, but that each who would write with facility and sightli- ness must conform to some one size or slant or spacing^ depending upon' taste or inclination, circumstance, space, purpose, time, and necessity.

Uniformity is a law of order that pertains to writing just as much as the law of order which pertains to society in general. For the conven- tions or customs of a people are but rules that conform to certain estab- lished, recognized principles which law abiding citizens choose to obey.

Poor writers are poor conformers they are the anarchists who disbelieve in order for themselves Bolshevism so to speak in penmanship. Let us have as little of such disordered pen- manship and politics in this country as possible.

(To be continued)

The Gregg Publishing Company an- nounce the opening of their Boston office at 80 Boylston Street, corner of Tremont, under the management of Mr. Ralph R. McMasters, formerly Assistant Manager of the Xew York office.

J. W. Jones, formerly with the Co- lumbia Business College, of Chicago, is now connected with Duff's College, McKeesport, Pa. He entered upon his duties in Duff's College last Sep- tember and on February 11th favored the Business Educator with a list of sixty-five subscriptions. He is a strong believer in good, practical pen- manship, as is the Superintendent of the institution, Mr. H. B. Hamill, and for that reason he makes a liberal use of our journal in his classes. Duff's Colleges have long been known to maintain high penmanship standards, and surely it is in no way being low- ered at present. Mr. Jones reports that matters are moving along nicely in that institution, which is now one of the Accredited Schools.

LESSONS IN LETTERING

By E. A. Lupfer, Zanerian College of Penmanship, Columbus, Ohio

Lesson No. 10

RESOLUTIONS

The style, ornament and elaborate- in :ss ot a resolution depends to a great extent upon the price a cus- tomer desires to pay. Always give full value, but when the amount paid is small it would be foolish to give an elaborate piece of work

Prices vary greatly in different lo- calities and with different engrossers. The great majority of resolutions are gotten out for from $10.00 to $30.00, using lettering for headings and script for the body. Where higher prices are paid, more ornament is used, such as initial letters, borders, etc., as well as illumination. Some find a cheap class of resolutions nets them a good income, for a $5.00 to $10.00 resolu- tion can be gotten out in a few hours

by using unretouched lettering and | script, which is not so exact in detail but good in general appearance.

Planning a Resolution After deciding upon the size of paper you wish to use, get the center and outside margin lines or limit bor- der for the pen work. Xext write or letter a line of the body' on scrap paper the same size and length as you intend to make the work on the reso- lution. By so doing you can deter- mine how many lines of script or^let- tering the material you intend to en- gross will make. The heading should come next. It compound curved heading is desired proceed as illus- trated in 'the rotig'h lay-out below.

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With a string (which will not stretch) or a compass, make the cen- ter curve of the heading (in which General Assembly is lettered), then draw the two long horizontal straight line.-- just helow the center curve, let- ting the top straight line touch the bottom curved line. These straight lines (which are the same distance apart as the curved lines) serve as guide lines for sketching in free hand the short ending curves of the arched curve.

Always rule vertical guide lines for lettering on curves as shown by dot- ted vertical lines in the lay-out. Let- tering on curves in resolutions should never be slanted toward the center of the design, as printers are compelled to do. Sometimes lettering on simple curves is slanted forward to advant- age.

After getting the heading outlined. and knowing how many lines and sub- headings will be needed, you can easily plan the body. The lines in the last paragraph can be put closer to-

gether or wider as desired to make the resolution fill the space. The space left for signatures and sub- headings can be widened or narrowed as desired. Sub-headings can be put in the center on a line by themselvei or to the left, followed by body ma- terial. In this way space can be saved or covered as desired.

After you have lettered in headings and written or lettered the body, re- touch and add shading, flourishing, underscores, and ornament to help out the design where needed. \ $10.00 piece of work can frequently be made to look like a $:20.00 one, by adding a little embellishment.

Unless you learn to be resourceful, you will have to do many pieces of work over. Where a word is mis- spelled it can easily be corrected by erasing with an ordinary pencil eraser. Seldom use a sand eraser on good work for it leaves the surface so rough that it is dangerous to work over it. The rough places can be smoothed somewhat by scraping off

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the fuzz with a sharp k.iife and rub- bing the surface of the paper with the handle. L'se a sponge eraser in clean- ing off lines and finger print.-.

The resolution used in illustrating this lesson was executed by Mr. Zaner. It appears in the book. The Zanerian Manual ol Alphabet- and Engrossing, published by Zaner & Bloser Company.

F. Juchhoff,' a former Znrierian stu- dent, is now an Associate Professor of Accountancy in the Toledo Uni- versity, the Municipal University of that city. During the summer Mr. Juchhoff will again have charge of the commercial work in the Universitj Virginia. He has plans laid for the work during the summer that will keep him a very busy man. He state- that a week's conference of commer- cial teachers of Virginia and other states in the South is to be held in connection with the summer session of the University of Virginia. All of the courses he gives are of the college grade and command credit t the B. A. degree.

rPWO WOMEN the one a successful -1 commercial teacher, the other an experienced office woman want to rent a Business College befote August 1. We will pay cash, rent, or rent on profit sharing plan. Middle West pre- ferred. "Wanted" care Business Educator, Columbus, Ohio.

Your Last Chance to Secure Madarasz Specimens

We still have a very few handsome 25c specimens for sale from the pen of the master penman, L. Madarasz.

When these are gone you will find it very difficult to secure any of his work for your scrap book.

Order before it is too late!

Zaner & Bloser Company, Penmanship Publishers, Columbus, O.

SCHOOL SOLICITOR

producer with ten years experi- ence. Capable of handling all field work. Salary or commission. Address "Solicitor" care of Business Educator, Columbus, O.

Desires to Purchase Business School

An experienced school man desires to pur- chase for cash, a fairly large Business School in a city of 3 ',000 population or larger. Ad- dress, M. G., care Business Educator. Columbus, Ohio.

Learn to Write Your Name

Send me 40 cents and I wilt write your name on one dozen cards, each card a different style or combination. If you can get a handsomer lot of any penmen now living I will return your money. Isn't that fair?

THE BLU £ BIRD. This beautiful specimen of off-hand flourishing is executed on dark blue paper, size 8x10 inches, in black, white and gold ink and I will promise that you have never seen anything of the kind so handsome before. Price 50c.

MY INK FOUNTAIN should be used bv ever •• e who does broad-pen lettering It regulates the flow of ink and prevents blots, giving smooth, clean- t lines. Once used, always used. Price 20c each. AH the above tor $1.00. Circular Free.

A. W. DAKIN, 604 West Colvin Street, Syracuse. N. Y.

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Engraved by M. Montague, Chicago

I WANT TO BUY

a Business College in city of from thirty to one hundred thousand population. State price and terms in first letter. Address

P. O. Box 518, Louisville, Ky.

Buy Victory Loan Bonds to the Limit

Signatures by E. A. Lupfe

d

\ Commercial Teachers in Very Great Demand

W \ XTEVER before in this country were so many forces joined in the \ -^ promotion of commercial education. Never before has the de-

1 } mand for commercial teachers so far exceeded the supply. Never 1 before havt' tin- imlu-attuns j.nmteil so strongly to the need of commercial / teachers traine.l to meet the new problems in commercial education.

f- / We five special Summer Cour.es for Teachers in July. Write to us for V particulars. Get our i eachers' Bulletin.

«*^ ROCHESTER BUSINESS INSTITUTE, Rochester, N. Y.

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Associate Wanted

A capable shorthand man with splendid business college experience, now teaching in a large city high school, wishes to associate with a first-class commercial teacher in opening a school that will appeal particularly to mature students with a good educational foundation. Correspondence confiden- tial. Address, PARTNER, care Business Ed- ucator, Columbus, Ohio.

A MAN

OK YEARS OLD: college graduate: commer- ^^ cial-Gregg teacher: 12 years' experience (business college and high school' including two years as manager, desires position. Will consider teaching or managerial position, or partnership, or will buy. Address Teacher, care Business Educator, Columbus, O.

TEACHERS WANTED

Young men e If you are experienced the field, write me.

just breaking

BROWN'S BUSINESS COLLEGE, Peoria, III.

TEACHER WANTED

An expert and successful teacher of Rowe bookkeeping and business penmanship. This is a high-grade permanent position requiring a high-grade man: northern city; old established school. Give full particulars in reply. Box 193, care Business Educator, Columbus, Ohio.

Wanted A First Class Man

We are looking for a live wire, hust- ling man between 28 and 40 years of age for position as supervisor of small commercial department in a business college and assistant in auditing and selling work.

If you are well qualified and want something a little better than you now have, write us. s Educator,

Byrne Practical Touch Typewriting

Fourteen years' success in some of Amer- ica's largest schools. Contains new features making possible more accuracy and speed. By the use of our Key Board Practice Chart less typewriters are required. The text is positively a time saver and result getter. Examination copy, post paid, thirty cents.

Byrne Practical Dictation Book. Twenty-five thousand in use. Examination copy thirty-five cents.

The Byrne Simplified Shorthand, Over thirty thousand in use. Examination copy, post paid, fifty

nd. Wril

copy, fifty

BYRNE PUBLISHING COMPANY

57 East Jackson Blvd., Chicago, ID.

NORTHWESTERN TEACHERS' AGENCY

For Entire West and Alaska. The Largest and BEST Agency Write immediately for free circular. BOISE. IDAHO

Teachers" Agency

25 E. Jackson Blvd., CHICAGO

34th Year. Our Booklet contains interesting chapters on Peace salaries. Pros- pects, especially for teachers of Bookkeeping, Shorthand, Writing, etc. Sent FREE. New York, 437 Fifth Ave. Denver, Symes Building Spokane. Peyton Building

ALBERT

If You Want a Change of Location and an Increase in Salary

surely several of our four or five hundred commercial openings throughout the United States will interest you. Our positions this year excel in both quantity and quality, and must be filled between now and September 1. Salaries vary from $75 to $200 per month. Write to us without further delay!

CONTINENTAL

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TEACHERS'

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$2,000 $2,000 $2,000

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Don't Guess! Know!

mauisTS'

EDUCATIONAL BUREAU

R0BT. A GRANT. Pres.

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POSITIONS for TEACHERS and BUSINESS COLLEGES for Sale

We need beginning .and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

AGENCY

KENTUCKY

At the Chicago meeting of the N. E. A., Department of Superintendence, Pres. D. B. Waldo, State Normal School, Kalamazoo, Mich., argued convincingly for an initial salary of $100 for grade teachers, with $2,000 as a maximum. Grade teachers have a long way to go, but we now have scores of such opportunities for com- mercial and shorthand teachers. Let us show you! Application blanks free.

The NATIONAL COMMERCIAL TEACHERS' AGENCY

Some people guess, others KNOW. Scores of calls are coming to us for com- mercial teachers— from the East, West, North, South and we may have the opportunity of a lifetime for you.

If on our list, you will KNOW whether this bureau can help you. DON'T GUESS! Write us today.

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IS ARM MOVEMENT PRACTI- CAL? IS IT WORTH WHILE?

EDITOR'S NOTE- There are a num! er of int teachers of Zaner Method A ra Movement Writing on the Pacific Coasl I 1 i vouch tor, judging from the specimens

pan "i the country that reach our office from lime to time. They have not on v maile a careful study of Arm Movement Writ- ing, I ut they have taught it long enough to convince thtm of its superior merits in quali- fying pupils to meet the demands of the busi- ness and social worlds. Frank A. Arnold, supervisor of writing in the public schools of Spokane, Washington, is one of them. In some way he is constantly creating interest in the work and enthusing his teachers, for he knows that the best results are secured only through their hearty co-operation. Mr. Ar- nold is one of the ablest advocates of Zaner Method Arm Movement Writing and is broad enough to invite criticism of his work. Ac- cordingly, he wrote to a number of business men of Spokane who employ his pupils after they leave school, asking for their opinion of Arm Movement Writing. Read his note of explanation and the interesting correspond- ence that follows. Editor.]

It is probable that there will always be honest critics of arm movement writing. There are many good people who really believe that much time is wasted in teaching arm movement writing; that it is not practical and therefore not worth the effort it takes to acquire it. In order to get the opinion of a representative group of business men I wrote a letter relating to the worth of arm movement writ- ing to a number of bankers of the city. My letter and their answers will be found below:

Spokane, Wash., Feb. 21, 1919. Mr. W. D. Vincent,

Vice Pres., Old National Bank, Spokane, Washington.

My dear Mr. Vincent:

You helped me materially once by answering one of my questions rela- tive to the need of arm movement writing in the banks and business of- fices of the city. I come to you again for help.

As you probably know, we teach an arm movement system of writing in the public schools of this city. We do so because we think that there is no other method of writing that will give smoothness, lightness of line, good spacing and speed. We contend that the best writers are young men and young women who have been trained to write with the arm. We know that many people who have been trained to use arm movement in the schools do not use it in business, but we contend that where there is a great deal of writing to be done the best and easiest way to do it is with the arm and not with the fingers.

We further contend that if a child never uses arm movement a single day after he leaves the public schools that the form of his writing will be better on account of his arm move- ment training. Do you not agree with me?

I am enclosing some pages of writ- ing done by some of our public school children. Note the age of the writers of these pages. This is the kind of writing we are trying to teach in Spokane, and we believe then- will

always be a demand for such writing. Respectfully yours, (Signed) FRANK H. ARNOLD.

The Old National Bank of Spokane

Spokane, Wash., Feb. 25, 1919. Mr. Frank H. Arnold,

Spokane. Washington. Dear Sir:

Your letter of February 20th has been received. It is rather a strange coincidence, but I can answer your question as to arm movement writing by telling of this incident: Just a few minutes ago a Umatilla Indian came into the bank to open an account. He endorsed his drafts and signed the two signature cards with a free, easy, beautiful style of writing. I asked him if, when he had been taught writ- ing he had been taught what is called the arm movement. He smiled and said that was the method taught and that was the way he had learned to write. There are very few white men in business today in Spokane who can write as well as this intelligent Uma- tilla Indian.

There is no question or argument as to arm method, and if practiced and used it will bring satisfactory re- sults. I am glad that the days of freak writing have gone. One good thing in this method is that it in no way interferes with the character that is shown in every individual's writing.

I am returning the two letters. To me they are wonderful and show the possibilities that are for all who will practice under your supervision. Yours trulv,

W. D. VINCENT, Vice President.

* * *

The Fidelity National Bank Spokane. Wash., Feb. 24, 1919. Frank H. Arnold, Esq.,

Spokane, Washington. My dear Mr. Arnold:

Answering your letter of the 21st inst.. I have always favored the free arm movement in writing, believing that one not only can write better in that way, but also can attain consid- erably more speed, which is an object now-a-days.

The best writers in our employ are those who use free arm movement. Yours truly, (Signed) THOS. H.' BREWER,

President.

* * *

The Spokane and Eastern Trust Co.

Spokane, Wash., March 4, 1019. Mr. Frank H. Arnold,

Spokane, Washington. Dear Mr. Arnold:

Your letter of February 21st is par- ticularly interesting to me because it covers a subject which is pertinent to every line of business.

During the past two years, owing to war conditions, more than two hun- dred applications for positions were filed with us. These applications gave us an opportunity to investigate styles and kinds of writing. I am sorry to say that comparatively few of tin- ap-

plicants wrote a practical business hand. In many cases the writing was plain enough, but the writer could not use a free enough movement to be- come rapid.

l.i unr experience those persons who use arm movement attain the greatest speed and efficiency. Their writing is usually legible and at the same time they are rapid enough to perform their duties with ease to themselves and with satisfaction to the bank. Most business institutions are now looking for that class of work.

The sample of writing which you sent is remarkable considering the age of the child. It shows a style of writing that we would like all of our employees to have. Both you and she are to be congratulated on the splendid start she has made. Sincerely, (Signed) R. L. RUTTER,

President.

C. L. Simpson, Oakman, Ala., writes: "I have been watdhing the work in THE BUSINESS EDUCATOR for several years and I find that there is no other journal equal to it. I am truly grateful to the contributors of your journal for the things that have been placed before me. By their help I have climbed a little higher on the ladder of success."

The above is a sample of the many letters we receive from time to time expressing appreciation of THE BUSINESS EDUCATOR. If your name is not on our subscription list as a regular subscriber, send us $1.00 without delay so that you will not miss the many valuable articles the journal contains.

Something New Beautiful Card Carving

Send 10c for Sample

ADOLPH O.

Manager and Teacher J^jk

iness collegres will be open for position June 1. ults. Address Position, care of

CAN YOU WRITE CARDS?

Card Writers are "cleaning up" selling Our Flag Card*. Send 4c for samples of Card Writers Supplies. We will write vour name on one dozen Flag Cards for 26c. AGENTS WANTED. Address all orders to McBEE * BASHOR. 3 Hawthorne Ave., Weal View Borough, Pittsburgh. P«.

'CVaf Qctlck A business school in a ui omc the Middle West Good

equipment, but not large. A bargain if taken by June 1. Address

J. E. M . care Business Educator, Columbus, 0.

AN ABSOLUTE FACT

That better results in teaching penmanship can be obtained in one half less time, cost and labor by using my Special Ruled Practice Paper and Guide Sheets. Samples to teachers for the asking. My new invention

THE ADJUSTOGRAPH

C. A. FAUST, 1024 N. Robey St., Chicago, III.

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The Art oi

ENGR O S SING

P. \V. COSTELLO

Scranton, Pa.

We present this month for the con- sideration of the student of Engross- ing a piece of work, one of three sets, ex- ecuted for the Ameri- c a n Federation Labor, upon the re- tiremen from office of three of its Vice Presidents. This piece of work was executed on a 3-p'ly sheet of bristol board 22x28 The design was first out in pencil, reading border. Especial care must be given to the pencil lay out of a piece of work of this character because the work is noit cheap and accuracy is much desired. Aside from the principal line of the lettering in the name "James O'Connell" the bal- ance of the lettering is very ordinary, the great bulk of trie work being put into the border and portrait, which was drawn in by hand from a photo- graph, and painted in water color. The whole of the work aside from the lettering was rendered in various shades of green obtained by mixing Hooker's green No. ... and Payne's gray, producing a dark, olive green effect quite pleasing to the eye. Be- fore applying the brush shading to ■the leaves and portrait, the pencil out- line was carefully gone over with a 303 Gillott's pen, using a light wash nf the color instead of ink. All pencil lines are then removed, using art gum instead of rubber. The cloud effect background was brushed in before finishing up the leaves and general border effect. Xote particularly the handling of the shading on the leaves to relieve them of flatness.

Miss Estella G. Ricket^on, Principal of the Shorthand and Typewriting Department of Benton's Business School, Xew Bedford, Mass., died on March 21st of influenza. She was in her 33rd year and had been teaching up to one week before her death. She

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attended high school in Xew Bedford, graduated from the Business School at which she taught, and also received training at the Rochester, N. Y., Busi- ness Institute.

The B. E. Certificate maintains terest in penmanship.

Buy Victory Bonds

GREAT SHORTAGE WESTERN RURAL TEACHERS

Needed as Never Before. Write immediately for Free Circular. Rural Dept. NORTHWESTERN TEACHERS' AGENCY - - Boise, Idaho

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This is exemr lined every year by those who have "the professional spirit," and year by year improve their standing and raise their standards by attending teachers' training schools and thus raising their earning-power and securing more desirable positions. Get the literature of a school that receives six times as many calls for teachers as it can supply. It is the only National Official Training School for Commercial Teachers.

BOWLING GREEN BUSINESS UNIVERSITY, Inc., Bowling Green, Ky.

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/ss/s?/. /

A

r A

CARD WRITING

HELP BRING THE BOYS HOME WITH W. S. S,

enty-five cents in stamps and le dozen of the best written Address added free if you

ards i>ish.

CEND me V ^ send you < you ever had Just try me.

G. T. TAYLOR, Penman

207 MAIN ST. NORFOLK. VA

Diploma Engrossing

Delays are dangerous. Don't wait until you are ready to have your diplomas for your June graduates engrossed before giving the matter attention. Write mi today for particulars, so you can place your order early and have your work finished when you need it. Satisfaction guaranteed.

G. H. ZIMPFER, 471 Gates St., Columbus, 0.

TEACHERS WANTED

All teachers of commercial subjects who desire to locate in New England should file their names, educational history, photographs, etc.. with the Teachers Committee of the New England Business College Association.

This association includes thirty thoroughly reliable business colleges, of high educational and financial standing. Information supplied this committee is treated in strict confidence. It only becomes available to members of this association who need teachers. By registering with us you incur no obligation, and if we secure a position for you there is no charge of any kind to either employer or teacher.

For further particulars address

New England Business College Associ- ation Teachers Committee GEO. P. LORD, Chairman, Salem, Mass.

a p.

Of VferisHf KtavA*^

/^> z

line $1,001: Penand Ink IVr b; CommiTcial Art nnd I \ir 3 fur advertising. Your For and Cartoon of your busine

W. A. BOTTS, Penman -ArUat-CartOMlat

:ifically adjusted, 'J inches long. Sample by

1 bird and 1 set of artis E. F. RICHARDSON

apitals for ?1.00.

Buffalo, Kentucky

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Help Bring the Boys HomeWith W. S.S. pQR SALE

Summer Session

UNIVERSITY of PITTSBURGH

FOR

Commercial Teachers

June 30 to Aug. 23, 1919

for

A large offering of Collegiate Cou Commercial Teachers in Stenography, Type writing. Business English, Accounting, Commercial Spanish, Industrial Geography, Economics. Sociology. Psychology. Voca- tional Psychology, Vocational Guidance, Methods of Teaching Penmanship and the 5 commercial subjects.

Education, Economics, Music. Domestic Science, Fine and Indus- trial Arts, Childhood Education, Physical Education, Clinical Psychology, and all Collegiate subjects.

Free Public Lectures and Conferences daily on current National and International Topics by well-known Authorities.

For further information address

THE REGISTRAR

A well established Business School in a thriving town in Western Pennsylvania, situated in a prosperous agricultural and mining section. Address M. M. S-, care of Business Educator. Columbus, 0.

I WILL PAY $25

FOR INFORMATION concerning a good loca- tion for a business school, provided I open a school in that location. Address MANAGER, care of i Educator, Columbus. O.

WRITTEN NAME CARDS

My p in gold

Order now! D. A. O'CONNELL, Penman No. 4 Le Sueur Center, Minn.

F W TAMBLYN, 406 Meyer Bide.. Kansas City, Mo.

MAGIC INK

Penmen and Card Writers, increase your Written Card sales by using my Magic Ink; also a good profit from its sale to your customers. People imagine you're possessed atura! power. You'll be surprised with re- with Magic Ink, only 20c. Mystify your frienjp, A bottle for loc. or a dem- onstration for a Three Cent stamp. Agents wanted. Write today.

Box 873. Pitcairn, Pa.

£

ENGROSSING AND CARD WRITING

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25 cents.

G. D. GRISET. 2909 Central EVANST0N. ILL

The Pratt Teachers' Agency

70 Fifth Avenue. NEW YORK Recommends college and normal graduates, specialists, and other teachers to colleges and ■e hoots.

The agency receives many call 3 for commer- cial teachers from public and private Bchools and business colleges.

WM. O. PRATT, MANAGER

WRITE A BETTER SIGNATURE

I show yours written 12 styles. (On cards, too. ) Send quarter.

A. P. MEUB, Expert Penman.

HIGH SCHOOL PASADENA. CAL.

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86

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CKTKKO<WE CdtfEfe, U>im 5Y^BO£:5 OF JlXtT WHICH OIVE^ THE DE^KiK aPBCIJQi

DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

Send self-addressed postal for criticism, and stamps

COVER DESIGN

Lay off design 17y2x9]/i, giving es- pecial attention to balance and pro- ] portions. The base' should be nearly five inches deep and the female figure eleven ] inches high. Arrange balance of design in I keeping with the di- mensions given. Make a pencil drawing in 1 detail, suggesting col- or values. The drap- ery will require special attention. Make a thorough study of the color tones in the design before you pro-' ceed to add the ink. Artistic effects are sometimes acquired by accident, but not as a rule.

Nearly all the stipple and some of the fine lines on drapery were made with a Gilllott No. 170 pen. A coarser pen should be used for the hair and deepest tones in drapery. Remember to use as few lines as possible to pro- duce the desired effect. Study the gradation of tones, and aim for strength, softness and harmony in the color values.

Be a patient, critical and ambitious worker and you will be rewarded. Nothing of value is acquired without labor. Labor is the price of great skill. Natural ability in the rough is : worthless.

When Charles F. Zulauf, of the Detroit Commercial College, Detroit, Mich., does anything, he doesn't do it in a half-hearted way. That accounts for his success as a commercial teach- er. Since January 1st, 1919, he has sent us 61 subscriptions for the Pro- fessional Edition of THE BUSI- NESS EDUCATOR and three for j the Students' Edition. Mr. Zulauf deserves much credit for the good work he is doing. He is a record breaker in sending clubs for our Professional Edition.

THE AUTO -WRITER

; which prevents turning without hindering the for sample. Address

Send 2

R. B. MOORE,

2104 W. KEN

d^ ^MJ&uJt'si^&Ju&i&r' &

BOOK REVIEWS

but

ally

crested in books of merit, ks of interest and value ers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

The Reconstructed School, by Fran- cis B. Pearson, Superintendent of Public Instruction for Ohio. Kraft binding, 120 pages. Price 90 cents. World Book Company, Yonkers- on-Hudson, New York. This book is of first interest for teachers. It is written with vision and authority. Its purpose is to point the way in which larger and better results can be secured in education. In school processes there are many elements which are recognized as constants by thoughtful people. At the same time there are many vari- able-- which should be subjected to close scrutiny to the end that they may be made to yield the largest pos- sible returns upon the investment of time and effort. These phases of sch. ml procedure constitute the real problem in the work of reconstruc- tion.

It is with the variables that Mr. Pearson deals, as is indicated by the subject matter of the different chap- ters: A Preliminary Survey of the Task Before the School; The Past as Related to the Present; The Future as Related to the Present: Integrity;

Sense of Responsibility; Apprecia- tion: Aspiration; Initiative; Imagina- tion; Reverence; Loyalty; Democ- racy; Serenity; Life.

Aims and purposes are constantly considered, for these very largely de- termine the quality of any work. Teachers will find the book stimulat- ing and helpful, and all who are in- terested in schools can read it with profit.

Commercial Tests and How They Use Them. By Sherwin Cody. The ninth volume in the School Effi- ciency Monographs. 216 pages. Kraft binding, 09c. World Book- Company. Yonkers - on - Hudson. N'ew York.

This book presents the history and technic of the Xational Business Abil- ity Tests, which were used as the basis for the Efficiency Employment Regis- ter of high school gradautes now be- ing offered by the United States Em- ployment Service in Xew York City. Commercial Employment is here made to include office boys, general clerks, and sales people, as well as the relatively small number of stenog- raphers and bookkeepers on which so- called commercial courses have hith- erto concentrated. It is an attempt to deal with the whole mental or execu- tive side of business, comprising about one-third of all workers, instead of the one-tenth which industrial educa- tion adherents have assigned to the mental or executive side of industry:

The Winston Simplified Dictionary, edited by William Dodge Lewis, Prin. William Penn High School. Philadelphia, and Edgar A. Singer, of the University of Pennsylvania. sun illustrations. K'-'O pages. Pub- lished bv the John C. Winston Com- pany, Philadelphia. Pa. Cloth. Price 96c, postpaid.

This book has been in preparation for the past three years by a corps of experts working under the super- vision of the editors. The object was to bring out the best compact dic- tionary of the English language ever published. It includes all of the new words which have been brought into use by the World War.

Americans are realizing now as never before that they have one coun- try, one flag, one language. This dic- tionary, it is believed, will greatly help in the work of Americanization, since the book is compact, can be understood by all and used without waste of time and effort. It list- over forty thousand words, each set out in bold type, and each defined in terms easj to understand. The book is in- tended not only for use in the ele- mentary and high schools of the coun- try but it is believed to be of particu- lar value for use in vocational and continuation schools, and in Ameri- canization classes, where persons are endeavoring to get a command of the language to fit them for intelligent citizenship.

PUBLICITY vs. CRITICISM

Bancroft savs, "The public is wiser than the wisest critic." Judging from this stand- point, the popularity of the text-books issued by the PRACTICAL TEXT BOOK COMPANY rests upon a solid foundation. The large number of leading commercial schools using our books is equivalent to a positive public sentiment in their favor. No private or personal criti- cism can have anv weight against such evidence that our PRACTICAL BOOKS FOR PRACTICAL SCHOOLS are up-to-date and eminently suited to the purposes of practical edu- cation by modern methods.

Take, for instance, our New Practical Letter Writing. It is not merely highbrow litera- ture, but replete with modern ideas, including Punctuation, Capitalization, the Right Word, The Latest Postal Regulations, Hints to Stenographers, etc., and superbly illustrated with lithographed models of the finest penmanship, and engraved typewritten specimens under beautiful letter-heads. Also, exercises for the student to work out according to specific directions growing out of series of modern business transactions, and so developed that the student never loses interest because it all seems so real.

As much might be said for our "Letter Writing Lessons", a series of Twenty-five graded exercises, in tablet form, with special inclosures, published as an auxiliary to the text-book, but can be used separately.

Our books are all described in our catalogue and price list free. Ask for it today, and then select for examination and satisfy yourself. Our books are all prepared especially for vour needs. It is vour next move.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue

CLEVELAND, OHIO

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. X tai style on doss. cards,20e. Agis

SPECIAL OFFER!

With every one dollar order f. r my inks I will send free one set of ornamental capitate or one beautiful flourished bird executed with white and gold ink on blue paper Satin Gloss, the world's best glossy ink 4 oz bottle. 50 cts. NONESUCH, the ink with the brown line and black shad-, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 W. Colvin St. Syracuse, N. Y.

;>»*v ii Iqents wanted in eueru cihi

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ETERNALINK- ENGROSSING INK

WRITES EVERLASTINGLY BLACK

The Eternal Ink is for gen- eral writing in plain orfountain pens (2 oz. bottle by mail 2(Jc.) The Engrossing Ink is for special writing, engrossing, etc.. (2 oz. bottle by mail 30c.) These inks write black from the pen point and stay black forever; proof to age, air, sunshine, chemicals and fire.

If jour dialer doit not supply thill inks, stnd 10

GHAS. M. HIGGINS & CO., MFR. 271 NINTH ST. BROOKLYN. N. Y.

HIGH GRADE

Diplomas^

CERTiriCATES.

Best Quality— Lowest Prices

A great variety of beautiful stock diplomas suitable for all kinds of schools. Catalogue free. Send for full-sized samples.

Made-to-Order Diplomas a Specialty Sketches and estimates furnished

Resolutions Engrossed Diplomas Filled

Designing for All Purposes

Ee=> HOWARD & BROWNE

Rockland, Maine

3y C

H. P. Henry has sold the Corinth, Miss., Business College to W. D. An- thony, of Keyser, W. Va. Mr. Henry has had good success with the. school since he opened last September, but was obliged to sell on account of his health. Mr. Anthony has had consid- erable experience in school work.

E. B. Moore, who some years ago was well known as a penman and teacher, but who has for some time past been connected with the Missouri Pacific Railway System as auditor, has re- turned to the commercial teaching profession. He intends opening in the near future a school of Penman- ship, Bookkeeping and Shorthand in the city of St. Louis.

Miss Frances M. Keleghan is a new shorthand teachers in Merrill Busi- ness College, Stamford, Conn.

Mr. R. G. Walters is now in charge of the Commercial Department of Grove City, Pa., College.

Miss May Beard is a new teacher in charge of the Typewriting Depart- \ meut of the Cloverland Commercial College, Escanaba, Mich.

Read the BUSINESS EDUCATOR,

For the goad that it contains. Early in the foremost ranks,

There it forever remains. An edition for the youngster.

Another for the professional. Both chock full of the good things,

For every known mortal.

Theo. D. Krum, McKeesport, Pa., Technical High School.

ACT QUICKLY! DON'T WAIT!

in order to be

A select* d aped p book FREE Send me 25 cent" right grasping this opportunity M. OTERO COLMENERO,

QH0RTHAND

ISYOUR OPPORTUNITY

thorough course for beginnei Writ? for free leeson. SHARWELL EXPERT SCHOOL. 15 John St., Huttcy. N. J.

VALUABLE BOOK ON COMMERCIAL PEN LETTERING

of Comn

"Practical ( g and Desi(

peeially gia

al Pen Letter-

(191S edition, revised and enlarged,

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n the use ot the Marking. Shading. Plain.

Special. Border and Shadow Lettering Tenp. Contains

100 pages TV. x lim, illustrating Us pl-tes of Comm

atalog of Lettering Supplit

Esterbrook Pens

The biggest business unit in America, the U. S. '.Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

Send 10c for samples of the 12 most popular Esterbrook Pens.

ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden, N. J.

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MI-II.WJIHIl.Ml'WMIIIIMIiHIU^^

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Zaner Method Writing Paper No. 10

A Good School Paper

PRICES

1 package (250 sheets) 2J lb., 8xlOJ

10 or more package lots

100 or more package lots

45c 42 Jc 40c

80c

77lc 75c

1 package (500 sheets) 5 lbs., 8x10 J

10 or more package lots

100 or more package lots

(Purchaser pays carriage charges'.

This paper is used largely in the public schools, high and commercial schools. It has long been used by such schools and is giving the very best of satisfaction.

Send for a sample sheet.

Zaner & Bloser Company

Penmanship Supplies Columbus. O.

BIND YOUR BUSINESS EDUCATOR

WITH A

B. E. BINDER

"Can't you furnish me a binder for The Business Educator? Your journal is too good to be disposed of after reading, and if bound the volumes would become very valuable as the years go by."

Words like the above have been coming to us from subscrib- ers for a good many years, and while we have been alert in our endeavors to find a good binder, we have never before offered to furnish anything of the kind to our subscribers, for the reason that heretofore we have never found a binder that was satisfactory to us. Now we think we have it. It is a new one and is giving entire satisfaction. The B. E. Binder is simple in construction and operation, requiring but a few seconds to insert or extract magazines. No punching of holes is neces- sary. Just a slight slit with a knife where the journal is folded, the insertion of a metal clip, and the magazine is ready to be dropped into place over the binding rods, which are swung back and, with a slight movement of the fingers, se- curely locked in the solid wood back. There is no chance for the magazine to work loose or uneven. This binder holds more than a dozen journals and enables subscribers to bind each copy as issued. It is bound in cloth with the name of the journal stamped in gold on the front cover and on the Lack. It will last indefinitely and will adorn a library shelf.

Better order one now while you think of it and begin saving your journals. Price, $1.00 prepaid. Address

THE BUSINESS EDUCATOR,

COLUMBUS. OHIO

Gillott's Pens

The Most Perfect of Pens

PRINCIPALITY PEN, No. 1

VICTORIA PEN, NO. 303 .V-Vn' DOUBLE ELASTIC PEN, No. 604 E. F.

Gillott s Pens have for seventy-five years stood the most exacting tests at the hands of Professional and Business Penmen. Extensively imitated but never equalled, Gillott's Pens still stand in the front rank, as regards Temper, Elasticity and Durability.

SOLD BY ALL DEALERS

Joseph Gillott & Sons

ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

Simmons College

BOSTON, MASSACHUSETTS

Normal Courses in Commercial Subjects JULY 7 TO AUGUST 15, 1919

Open to Men and Women

Courses planned especially for teachers will be given during the summer session in the following subjects:

Accounts, Advertising, Bookkeeping, Business Meth- ods, Business Principles, Commercial Arithmetic, Commercial English, Commercial Geography, Com- mercial Law, Economics, Efficiency, French Convers- ation, Penmanship, Salesmanship, Shorthand, Span- ish, Typewriting.

Courses in methods of Teaching the various commer- cial subjects will also be given.

A record of work done will be issued to those who complete courses, and credit toward the college degree may be secured in certain courses by properly quali- fied students.

Tuition fees from $2 to $24.

For circular giving full information write to

SECRETARY,

Simmons College, Boston, Massachusetts

ij'i-tiihi-iiiil|.i.!.w4i)ii^ii,ytiii,Mliiiy>|iii.iillH,iii»hiiii-jHim'niii4Hii'i-m^

j£* *!MJ3Bu<i/n£Mg*Jiuxi&r a*

Mr. Chas. G. Reigner,

A New Addition to Our Staff

Mr. Reigner has a country-wide acquaintance among the leaders in stenographic work. He can write five leading systems of shorthand so perfectly that his notes are accepted and used for reproduction purposes in all of them. He is the author of Reigner's "Dictation Course in Business Literature", which we publish.

Mr. Reigner comes with us July 1 to take an important position on our shorthand staff. He is espousing Rowe Shorthand because he believes in it as the most practical, the most complete, the most legible, and the best all-round system of which he has any knowledge. Mr. Reigner is an experienced court and convention reporter, and is familiar with all kinds of stenographic work.

Part Two of Reigner's "Dictation Course in Business Literature" is progressing rapidly towards completion. The delay in the publishing of this text, as is generally well known, was caused by war conditions. But new ideas have been developed during the interval by both Mr. Reigner and Mr. H. M. Rowe, Jr., who is doing the editorial work on the text, and a better book than was first contemplated will be produced.

THE NEW ARITHMETIC

( Title Not Yet Selected)

announced in the last issue of the Business Educator has brought many inquiries. We cannot reply definitely to these inquiries at this time, but we do request suggestions from everyone who is interested in the kind of arithmetic described in that announcement. Every good point suggested will be utilized as far as possible. It must be remembered that the plan of the book is different. Practical problems of all kinds will be thankfully received in all lines of arithmetical computation, but they must not be crab problems, that is, problems that gc backwards. We want only those problems that would actually be met with in the business office. We will be glad to acknowledge in the book itself the names of all those who contribute to our effort to make a book that is of the teachers, for the teach- ers, and can be used by all students to their best advantage.

C)me right along and give us the best you have. You are not limited to problems alone. If you have a particularly effective teaching method, or a particularly valuable series of exercises to produce a given result, it will be welcome.

We should also like to have the opinion of every interested teacher as to what subjects should be covered in the text. Just write out the table of contents you would like to have in the text you want to use. They will all be considered and worked into the text as far as possible. But remember, we do not want any theoretical problems or processes. Everything must stand the test of practical application. Series of problems in calculating by aliquot parts, calculating interest and discount, and practical problems of the counting rcnmofall kinds and descriptions will be considered as valuable contributions. We are working for the young people of the land to provide for them a really useful training in commercial arithmetic in all its applications. A statement of the number of problems desired under earn topic would be helpful.

In making this request we are doing exactly what we did with the accountants when we prepared Rowe's "Bookkeeping and Accountancy", and we intend that our new book on arithmetic shall be a counterpart of this standard publication in this respect.

143 Second Street t / ^ Harlem Square

San Francisco, Cal. /fi^s f~i. sTZ/./l^ouiSzy&o. Baltimore, Md

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SELF-STARTING

REMINGTON

This training includes every item of typing proficiency that can be taught on any other typewriter.

It also includes something that the pupil can obtain on no other typewriter. We mean the training in the use of the Self- Starter that great, exclusive Remington feature which adds 15 to 25 per cent, to the letter-writing speed of the typist.

| REMINGTON TYPEWRITER COMPANY |

= INCORPORATED =

= 374 BROADWAY NEW YORK =

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Results— The Best Evidence

CLASS ROOM

World Record

is made in sustained accuracy in typewriting by regular full-course stenographic students copying regular continuous strange matter.

A student wrote 1980 words within 30 minutes No Errors.

12 students average over 1500 words each within 30 minutes No Errors.

Cote' Method Practice Dictation

and Cote Method Touch

Typewriting Did It

These texts are both arranged on a unit credit basis and absolutely coordinate Short- hand and Typewriting Instruc- tion in High Schools and Colleges.

Sample Copies are but 75c each State for what Shorthand System

Albert J. Cote Company

DETROIT, MICHIGAN

COST

ACCOUNTING

Splendid Opportunities for Men and Women

The demands for expert cost account- ants were never so great as at this time, and it is the progressive man or woman who makes ready for advance- ment. Exceptional opportunities for men and women, due to war conditions.

Our course in cost accounting is thorough and specially adapted to prepare for government appointments or for Factory Cost Work. Other courses include Accountancy. Auditing. Practical Accounting. Business Law and Book- keeping.

Prompt, personal attention of R. J. Bennett

R. J. BENNETT, C. P. A.

815 Land Title Bids. Philadelphia, Pa.

Bliss Bookkeeping

Special Short Course arranged for use with or without offices. Extremely interesting to the pupil.

Scientific Touch Typewriting

Produces Genuine Touch Operation in the quickest possible time. The Very Best Meth- od published.

Simplis Shorthand

Only Ten Short Lessons. Easy to teach, eaay to learn, and easy to read. Graduates hold the best positions.

National Dictation

Takes up the work where the textbook leaves off. Up-to-date business letters. Special features.

THE F.H. BLISS PUBLISHING COMPANY

SAGINAW, MICHIGAN

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^ Me&KUnei<k£<&uatir *

Practical Law

By Burritt Hamilton

For The

Next Glass

These Too:

New Model Arithmetic Effective English and Letter Ellis Business Correspondence Thrift Train- ing— Home Accounting Modern Banking Ellis In- dustrial Bookkeeping Ellis Rational Speller Rapid Cal. illation Tablet Method of Teaching Bookkeeping Special Bookkeeping Sets Office Equipment Stationery and Supplies.

ELLIS PUBLISHING COMPANY

BATTLE CREEK, MICHIGAN

Here's Something New in Dictation

i l I If you approve the idea of using the short- hand dictation class as a means of improving the student's knowledge of business correspondence;

(2) If you prefer constructive dictation mater- ial to the ordinary dry and meaningless business letters;

(.'!) If you like a dictation book that contains not only interesting and instructive material, but hundreds of practical suggestions and comments on the subject of business letter writing;

(4) If you believe that every letter and every article in a dictation book should serve the two- fold purpose of developing shorthand speed and the student's knowledge of business correspond- ence;

(5) If you are convinced that students get greater progress by dealing with real, live sub- jects in which they are most interested:

(fi) If you are an advocate of closer correlation in the instruction in business English and advanced shorthand;

17) If you really want something new and unique in the wav of a dictation book, send for a copy of GARDNER'S CONSTRUCTIVE DIC- TATION, by Edward Hall Gardner. Professor of Business Administration, University of Wisconsin. :;7ii pages. List price. $1.00.

Send to our nearest office for sample copies.

THE GREGG PUBLISHING COMPANY

New York Boston Chicago San Francisco

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The

Zanerian Summer School of Penmanship will begin July 7. 1919, and end August :.

0. However,

students

may enroll at any time. A good place to spend your vacation and increase your e

Sciency as a

ten 1]CT,

supervisor, penman or engrosser. Mr. R. B. Moore, the well known public schoo

handwriting

specialis

t. who for some years past has been supervising penmanship in the Louisville. Ky.,

schools, will

instruct

in methods of teaching during the summer term. Write for illustrated catalog.

Zanerian College of Penmanship,

118 North High St., Columbus, Ohio

«'Miii.wiiii,rwmtiiimffli!BiaiE«^

<!%fo*36uj//u?& &/bu-a&/~ &

Official Figures

Prove the Efficiency of

ISAAC PITMAN

SHORTHAND

Claims are one thing proof is another. Here are facts, that prove to any one that the greatest percentage of successful short- hand writers use the system of proven success.

OF THE UNITED STATES GOVERNMENT SHORTHAND CLERKS

77.3 per cent, write Pitmanic Phonography 22.7 per cent, other systems of shorthand. (See Report of the Commissioner of Educa- tion for 1913 the most recent official sta- tistics on this subject.)

Of the official shorthand court reporters of the United States,

91.2 per cent, write Pitmanic Phonography, 8.8 per cent, other systems of shorthand. (See the latest roster of the National Short- hand Reporters' Association as publisht in its "Proceedings" for 1917.)

There is no need of drawing a diagram or designing a map to show what this means.

It means that if you are going to teach

REAL SHORTHAND

you will adopt Isaac Pitman Phonography.

Send for a copy of "Analytical Comparison" and

Particulars of a Free Correspondence

Course for Teachers

ISAAC PITMAN & SONS

2 West Forty-Fifth Street, New York

Publishers of "Course in Isaac Pitman Shorthand," $1.50; "Practical Course in Touch Typewriting," 85c; "Style Book of Business English." $1.00; adopted by the New York Board of Education.

Seventh Revised Edition. Adopted by the New York Board of Education

Style Book of Business English

Including Duties of a Private Secretary, Card Indexing and Record Filing

"I have received a copy of 'Style Book of Busi- ness English' and wish to say that it impresses me as being a very valuable publication and one which should be very helpful to the schools in the matter of business correspondence." Edw. W. Stitt. Dis- trict Superintendent of Schools, New York City.

"Your 'Style Book of Business English' is the only text that I know of that contains completely and in lesson form all the points on business cor- respondence needed by students of stenography, bookkeeping and typewriting." Leo P. Calkin. St. John's College, Brooklyn, N. Y.

"I have just completed a review and comparison of a number of books dealing with business corre- spondence for secondary schools and I find not one of them equal to your 'Style Book of Business English' in respect to the amount of information given and the thorough follow-up devices to test the pupils' mastery of the various topics discussed. Other features, especially your treatment of Letters of Application, are entirely original and very sug- gestive. It seems to me just the book we need to train competent office assistants." Jos. B. Wad- leigh, Teacher of English. Hackensack (N. J.) High School.

"The 'Style Book of Business English' is a splen- did book of its kind, and will prove a help to any- one who has to write a business letter. This work contains a good deal of information valuable to any person, for nearly every one has at some time or other to write on matters of business. The many model forms are carefully planned and well placed; the review questions are an excellent and stimulat- ing feature; and the fund of general information on systems and methods is extremely valuable. I heartily and sincerely commend the book, believing it to be a real aid to the attainment of correct form in business correspondence." Prof. Arthur J. Wes- ton, Stevens Institute of Technology, Hoboken, N. J.

Cloth, gilt lettering, 272 pages, $1.00.

Teachers' Examination Copy, postpaid, 70c.

Mention School.

ISAAC PITMAN & SONS

2 West Forty-Fifth Street, New York

Publishers of "Isaac Pitman's Spanish Shorthand," $1.30; "Isaac Pitman's French Shorthand," 50c; "Isaac Pitman's German Shorthand," 60c. ; "Isaac Pitman's Latin Shorthand," SI 00.

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Metropolitan System of Bookkeeping

By W. A. SHEAFFER

The following are a few reasons why this new text is being rapidly adopted:

The author is a teacher of elementary bookkeeping, also an expert accountant, and teacher of advanced accounting.

It is emphatically a modern text educational, vocational, and disciplinary, and con- veniently arranged for a combination of class and laboratory methods of instruction.

The emphasis is constantly on the thought side of the subject.

The complete text (402 pages) and divided units, adapt Metropolitan System of Book- keeping for long or brief courses, and for use of special sets.

There is a careful grading of the work from the beginning, and new subjects are intro- duced one at a time. A full explanation and script illustrations accompany the introduction of each new subject, book, transaction, or paper, followed by exercises to be worked out by the pupil.

Business papers are used extensively in only one unit of the system. In the other units only the essential papers connected with the new features are introduced.

The text does not go to the extreme in the matter of accountancy, but is strictly in ac- cordance with modern accounting practice.

The work, from the beginning, is teachable to pupils of high school age.

Quality of material and workmanship considered, the prices are surprisingly low.

METROPOLITAN TEXT BOOK COMPANY

Publishers of "Metropolitan Series" of Commercial Texts. 37 South Wabash Ave., Chicago

Better Books that bring Better Results

Burgess' Commercial Law

By KENNETH F. BURGESS and J. A. LYONS, Authors

The language is clear, the paragraphs are short, while its teachability distinguishes it.

Smith's Arithmetic of Business

The most up-to-date arithmetic on the market. It presents business as business is done.

Miller's New Business Speller

The student is taught spelling through effective aids, as classification, various rules, as- sociation, interesting reviews, and through illustrations.

Read's Salesmanship

A complete textbook on an important subject. It is in six parts and is the most thorough and teachable presentation of this subject ever comprised in a single textbook.

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Gregg Normal Training Increases Efficiency and Salary

JOHN ROBERT GREGG

Mr. Gregg's lectures on methods 0/

teaching are always a feature of the

Summer Normal Session

Gregg Normal training is indispensable to the one about to enter the teaching profession. It is equally beneficial to the experienced teacher because it gives new ideas, renews enthusiasm, makes teach- ing easier, and last but not least adds dollars to your pay check.

Here is a paragraph from a letter from one of last summer's graduates, which is typical of many similar expressions we receive testifying to the increased earnings obtained from attending the Gregg Summer Normal.

"I cannot tell yon how much your Xormal Course' has done for me. In the first place, it gave me a $400 increase in salary, and due to it and the assistance of your Teacher*s Bureau I now have this excellent position."

More Shorthand Teachers Needed

There is a constantly increasing demand for teachers of Gregg Shorthand and correlated subjects those who have had the advantage of our highly specialized Nor- mal training. Wonderful opportunities are ahead for all who have the foresight to secure our Normal training this summer. The demand for shorthand teachers is greater than ever. Our Normal graduates are assisted in securing desirable appointments. No charge is made for this service.

The Normal Session begins June 30 and closes August 8. Plan now on coming to Chicago for a most delightful and profitable six weeks of study. It will prove to be the best vacation that you can possibly take. Write today for Normal announcement and illustrated general catalogue.

GREGG SCHOOL

6 North Michigan Avenue, Chicago, 111.

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RESULTS vs. CLAIMS

E. J. Forney Clara Booth Bird

Commercial Department

Rejerences: Banks aud Law Firms oj Greensboro

THE STATE NORMAL AND INDUSTRIAL COLLEGE

GREENSBORO, N. C.

April 17th, 1919. The Gregg Publishing Company New York

Gentlemen :

I have your very pertinent letter of the 15th. ( )ften in the past as I have read your letters and literature, I have asked myself the question, how long, how long yet before making a change to the Gregg system.

But still I hesitate. Because

If you had the best and largest school in the state;

If you had the best school in the South Atlantic States:

If you had the entire confidence of the business men;

If the court officials praised you for the excellence of your product ;

If every competent shorthand writer sent out was eagerly sought after;

If the number admitted to your classroom was limited only by the capac- ity of the building ;

If you had a waiting list ;

If you were making $10,000 a year fur your principal;

If you knew you were a success and everybody told you that you were: yes, my good sirs, would you not also hesitate to make a change?

There are about 325 high schools in the State. Eighty or more of these are represented in my classroom today. Among my students are some from the fourteen high schools who you say are teaching the Gregg system. We are working over these students, trying to make Isaac Pitman successes out of Gregg failures.

Hardly a year passes that we do not have Greggites in our dictation room writing the Gregg system. We have observed their going-up ability with peculiar interest. Our observation of their efforts makes us hesitate still more.

We have seen your system working at first hand in our classroom.

We know that in the Isaac Pitman system we have an instrument that will stand; we are not sure that your system in our hand.- would do so.

Respectfully,

(Signed) E. J. F( IRNEY.

Send for a copy of "WHY" and Particulars of a Free Correspondence Course for Teachers.

ISAAC PITMAN & SONS, 2 West Forty-fifth Street, NEW YORK

Publishers of "Course in Isaac Pitman Shorthand." $1.50; "Practical Course in Touch Typewrit- ing," 85c; "Style Book of Business English", $1.00; adopted by the New York Board of Education.

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volume xxrv

COLUMBUS, OHIO, JUNE, 1919

NUMBER X

The BUSINESS EDUCATOR

Entered at Columbus, O., Post Office a3 2nd Class Matter

C. P. Zaner, ------ Editor

E. W. Bloser, - Business Manager Zaner & Bloser. Publishers and Owners

Published monthly (except July and August) 118 N. High St., Columbus, O., as follows: Teachers' Professional Edition, $1.00 a ye.ir. Students' Penmanship Edition, 75 cents a year (Foreign subscriptions 20 cents extra; Canad- ian subscriptions 10 cents extra).

Remittances should be made by Money Order or Bank Draft, or by currency at sender's risk. Stamps accepted.

Two Editions. The Teachers' Professional Edition contains 40 pages, 8 oages of which are devoted to Accounting, Finance, Mathe- matics, English, Law, Typewriting, Advertis- ing, Conventions, etc., and Departments spec- ially suited to the needs of teachers, principals and proprietors.

The Students' Penmanship Edition contains 32 pages and is the same as the Professional Edition, less the 8 pages devoted to commer- cial subjects. This edition is specially suited to students in Commercial, Public and Private schools, and contains all of the Penmanship, Engrossing, Pen Art, and Lesson features of the Professional Edition.

The Business Educator is devoted to the pro- gressive and practical interests of Business Education and Penmanship. It purposes to inspire and instruct both pupil and teacher, and to further the interests of those engaged in the work, in private as well as in public institutions of commercial education.

Change of Address. If you change your ad- dress, be sure to notify us promptly (in ad- vance, if possible), and be careful to give the old as well as the new address. We lose many journals each issue through negligence on the part of subscribers. Postmasters are not al- lowed to forward journals unless postage is sent to them for that purpose.

Subscribers. If we do not acknowledge re- ceipt of your subscription, kindly consider first copy of the journal you receive as sufficient evidence that we received your subscription all right. If you do not receive your journal by the 10th of each month, please notify us.

Advertising Rates furnished upon applica- tion. The Business Educator is purchased and read by the most intelligent and well-to-do among those interested in business education and penmanship in the United States, Canada, England, and nearly every country on the globe. It circulates, not alone among business college proprietors, teachers and pupils, but also among principals of commercial depart- ments of High and Normal Schools and Col- leges, as well as among office workers, home students, etc.

Rates to Teachers, Agents, and Club Raisers sent upon application. Write for them whether you are in a position to send few or many subscriptions. Sample copies furnished to as- sist in securing subscriptions.

ARTHUR GLENWOOD SKEELES Editor of the Business Educator

The new editor of THE BUSI- NESS EDUCATOR is a big man in more ways than one. In height he is six feet two, and in other ways, such as intellectually, morally, and as a man who accomplishes things, he more than measures up to his height.

He was born on a farm in Carroll County, Ohio, in 1881. His educa- tional equipment has been acquired by attending the country schools, Massillon, Ohio, Actual Business Col- lege, Scio College, Oberlin College. Dtiquesne University, and the Univer- sity of Pittsburgh. He has also twice attended the Zanerian College.

His business experience was gained in Cleveland, Massillon, Columbus, Ohio, and Ellwood City, Pa., and in- cludes work as bookkeeper, stenog- rapher, salesman, and manager of a store. He has taught in country schools, business college. Y. M. C. A., and city high schools. For four years he was supervisor of writing in the Ellwood, City, Pa., schools, and until recently has been teaching commer- cial branches in Peabody High School, Pittsburgh, Pa.

During the past ten years he has frequentlv contributed to THE BUS- INESS EDUCATOR on such topics as Commercial Uaw, Letter Writing and Bookkeeping. Contributions from his pen have also appeared in The Gregg Writer, Youth's Companion, Business Philosopher, Modern Meth- ods, Remington Notes, and Journal of Education.

By nature and training Mr. Skeeles is well qualified to assume the editor- ship of THE BUSINESS EDUCA- TOR. His schooling, business exper- ience and work as an author have made of him a man who may be termed a broad specialist. In addi- tion, he is deeply in love with pen- manship and commercial education.

We know that the family of BUSI- NESS EDUCATOR readers and con- tributors will extend to the new edi- tor the same co-operation, encourage- ment and support that has been their custom in the past. Under the leader-

ship of the new editor, we predict that much good work will be accom- plished.

L. L. WILLIAMS IS CALLED BY ' DEATH

Friends have sent us newspaper clippings announcing the passing of another veteran commercial educator. L. L. Williams. He died at his home in Rochester. N. Y., on May 13th, at the age of 78.

For forty years Mr. Williams was one of the leading business educators of this country, and has long been known as one of the pioneers in this calling. He began his career as a teacher of penmanship, was one of the founders of the institution that is now known as the Rochester Busi- ness Institute, and was one of the authors of the Williams and Rogers series of commercial text-books.

After severing his business connec- tions and being inactive for several years, he again became active and founded the L. L. Williams Commer- cial School in Rochester in 1912, which, in the short space of three years, became a very flourishing insti- tution. For several years past he has lived a retired life, due to failing health.

Commercial education is greatly in- debted to Mr. Williams.

Good writing not only has a prac- tical value, but indicates that its pos- sessor has other desirable character- istics. To learn to write well you must cultivate patience, perseverance, and industry; you must observe close- ly, studv carefully, and practice faith- fully.

In learning to write you learn hab- its of industry, honesty, and exact- ness.

If you write well you advertise to all who see your writing that you have the determination necessary to master a difficult subject.

Is it any wonder that prospective employers ask to see your writing, and that a beautiful pen-written letter is a splendid recommendation?

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Developmental Practice in Rapid Movement Writing

By Tom SAWYIER, Columbus, Ohio, R. F. D. No. 8

A study of practical styles of small letters and figures. It is well to adopt one type of letter formation for gen- eral usage, and not embody several styles in the same or different compositions. Many of the small letters always begin on the base line. It is a definite place to start, and there is no sensible objection to be raised in adopting this rule with each of the letters. This matter, however, is largely one of temperament as well as other individuali- ties of the writer. In general practice, the tendency is to simplify form as far as possible, eliminate unnecessary strokes, etc., and, therefore, the initial impulse may be omitted in a, c, d, g, o, q, at the writer's discretion. These are problems of individuality and must be so recognized. If a student has sufficient skill and ability in controlling the movements of the pen, any of the accompanying types of letters should not be condemned, if well made. To promote plainness and quickness is the essential aim; but to condemn the omitted initial stroke in teaching or acquiring small a, for instance, would again be a pedantic emphasis upon non-essential features. Any of the letters may be poorly made by a careless or excessive writer. It requires intelligent practice to master form and move- ment in modern hand-writing. Eowever, some types of letters consume more time to master than others, and thus present the most difficulties when high speed is applied. Limited space here forbids extended discussion of letter forms, but suffice it to say that individuality intelligently guided enlivens interest, encourages continuity, promotes efficiency, makes for substantial progress and power in written expression.

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Development of S. Exercise 1. Start each of the ovals like an 1. Retrace each six times.

Exercise 2. Start at top as shown by the arrow. Pause definitely at the little dot marked by a cross.

Exercise 3 combines an 1 and a horizontal, retraced oval. Pause at the little cross before swinging rightward in the finish. Count: a loop-1-2-3-4-5-6, swing.

Exercise 4. Count: 1-2-3-4-5-6-S, swing. I'se a free, rolling and gliding motion. This drill may also be prac- ticed by finish S with a dot.

Exercise 5. Count: 1-2-3-4tS, swing. Count on the up strokes for the loops.

Exercises 6 and 7. Study formation carefully before practice. The down stroke curves more than the up stroke. Pause at the reverse motion shown by the little cross and count: 1-2-swing for No. 0 and i-:j for simplified style. Both are practical letters. Keep the crossing at half the height of S.

Exercise 8. Join small s in groups to the capital S. Count: 1-:.', 3-4, 5-6, 7-8. swing. Pause at the angle in S and it the closing of each small s.

Exercise 9. Practice the word "Success" many times. Be careful in connecting the capital to the small u. Hook the c, loop e, close s.

The three script S's are similar Slant, Size and Spacing. Practice each word separately before writing the sen- tence in its entirety.

Development of f. Exercise 1., Use push-pull movement. Keep slant uniform; spacing regular. Count: curve- 1-2-3-4-5-6, curve-1-2-3-4-5-6, curve-1-2-3-4-5-6, finish.

Exercise 2. Start at top and retrace straight line six times. Pause at the top, and connect four narrow o-like forms. Pause slightly at the closing of each form. Control the pause at the top.

Exercise 3. Always study the exercise carefully before practicing. Count: start-l-2-3-4-loop, glide-l-2-3-4-loop, glide-l-M-o-4-loop, swing.

Exercise 4 begins with the push-pull and finishes with an f. Count: al-2-3-4-f, finish. These exercises may be joined in groups of 2 or 3.

Exercise 5. Form three 1-lops and finish as an f. Create a lively movement. Pause before finish of f. Make loops similar.

Exercise 6 offers drill on the lower reverse loop. Begin with an f and connect a group of three narrow ovals suspended' from the base line.

Exercise 7. Alternate 1 and f in groups of four letters. See that slant and spacing elements are pleasingly uniform. Keep all loops similar in length and breadth.

Exercise 8. The f begins as an 1 and ends as a q. Keep both yours and the back of the f straight. The crossing should be at the height of an i, and the lower part should close on the base line. Count: 1-2, 3 on the up strokes or impulses; or al, 2.

Exercise 9. Write three f's joined. Count on up strokes, 1-2, 1-2, 1-2, swing.

The sentence affords excellent application material. Practice each word separately, then the sentence as a whole. Watch punctuation as well as slant of loops, spacing of letters and finishing strokes.

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Development of G. Exercise 1. Trace the form of exercise lightly with dry pen after studv of combination and direction of ovals. Do not life the pen. Retrace each oval six times.

Exercise 2. Glide freely and easily on the fingers. Roll the arm on the muscle near the elbow. Count: glide- 1-2-3-4-5, glide-1-2-3-4-5, etc. Keep the loops narrow and uniform in slant.

Exercise 3. Count: start-loop-l-:?-:;-4-.i-6. Keep the loop of G long and the crossing near the center of the oval.

Exercise 4. Curve the up stroke considerably. Start like small 1. Retrace the horizontal oval six times, pausing gently before reserving motion to make the final rightward swing. Count: curve-loop-1-2-3-4-5-6, swing!

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Exercises 5 and 6. Start G like 1 or S. Be sure to make the crossing at half the slant height of the letter. The lower downward curve of G should he parallel to the first upward curve. Make the upper angle or point half the height of the loop. Compare your work with the copy. Practice intelligently. Count: l-:2-:i. swing for single G, and 1-2-3, 1-2-3, 1-2-3, swing for the joined capitals.

Exercise 7. Connect three loops or l's to G, preceding and following the capital in alternation. Center atten- tion on formation, slant, height and spacing as well as on freedom and ease.

Exercise 8. Practice each of the words separately over and over many times. Study the copy closely and aim to equal it in freedom and plainness. Join the G gracefully to the small letters.

The signature combinations should be studied carefully and practiced faithfully and intelligently. In the initials '"E. G. -M." note that G does not readily connect with M, and therefore is made separately. Use common sense and good judgment when joining capitals. Keep spacing even between letters.

The simplified G at the end of the hue is frequently used. It is intimated that this style, if used, would better harmonize with capitals having straight line strokes as P. B. G.

THREE STYLES OF T AND F

Development of T. (First style). Exercise 1. Begin with the "direct" oval at the arrow, retrace six times, reverse the motion and make an "indirect" oval without lifting the pen. Give care to the transition line between ovals.

Exercise 2. Retrace each double compound curve drill four times. Count on down and up strokes. Watch slant.

Exercise 3. Careful study before practice. Study form of T in exercise 4. Count: dot, over-1-2-3-4-5-6, swing. Start like number 7.

Exercise 4. Count: dot-right-down-swing or 1-2-3-4. Begin as a number 7 and end with a crescent or boat form. Make one a second.

Exercise 5. Write the words carefully many times. Note the joining of capital to small letters. Watch slant, size and spacing.

Development of F. (First style.) Exercise 1. Finish the compound curve drill with a swing to the left as in the finish of T.

Exercise 2. Retrace the "boat" finish three times and end with a little dot or "tick." Count: dot-1-2-3-4-5-6- 7-dot.

Exercise 3 may be used instead of No. 2. .Keep the retraced oval horizontal and divide it in crossing to produce the finish.

Exercise 4. Start with a dot as in number 7 and end with a similar detail. Count: dot-l-2-3-dot. Don't let the boat upset.

Exercise 5. Practice each word 100 times. Compare first word with the last to make improvement. It is al- ways best to practice difficult words and letter combinations in the sentence before writing it as a whole.

Development of T and F. (Second style.) Exercise 1. After completing the retraced oval swing out to the left with confidence and power and end as shown in copy. Study, practice, compare.

Exercise 2. See how gracefully you can make the lateral compound curve after retracing the oval. Think ahead of the pen.

Exercise 3. Go right and left in a horizontal double compound curve motion. End with a swing to the right.

Exercise 4. Count: loop-swing for each cap, or the three in vertical arrangement: 1-2, 3-4, 5-6. Start on the base line. Watch spacing between each fur control in placing cap on the stem on completed letter.

Exercise 5. Note slant and finish. Count: 1-2 for each.

Exercise 6. Count: 1-2, .1-4. Be free and graceful.

Exercise 7. The stem of F finishes like first style. This is a practical, time and energy conserving finish., ('mint: 1-2-3 or 1-2-dot.

Exercises 8 and 9. Count: 1-2-dot, loop-swing. Alternate capital T and F in later practice. Do not let the top or cap rest upon the stem. Watch position, distance and direction.

Follow with much study and practice on each of the signature combinations. Keep uniform and sufficient spac- ing between each capital. Frequent comparison and self-criticism is necessary to rapid progress and success. Keep a good position of body. Keep arm relaxed.

Development of T and F. (Third style.) Exercise 1. Count: curve-1-2-3-4-5-6-7-8. Stop definitely on the base lini i .n last count.

Exercise 2. Retrace horizontal oval six times and make an i-like movement to right same height.

Exercise 3. Alternate the stem principle and the top elements to the count: 1-2, 3-4, 5-6, and repeat. Swing cap in horizontal compound curve.

Exercise 4. This is a simple, rapid, convenient letter. Watch slant and spacing elements. Count: 1-2, 3-4.

Exercise 5 is same as number 4, with the addition of the central horizontal straight line or cross. Alternate the T and F, page after page.

(rive special attention to the signature combinations which illustrate the practical use of this particular style of letter. Persevere and win. It is well to keep styles of letters consistent in the signature.

Sentence and paragraph writing should receive very careful attention, both on the part of the student and the skilled writer. Facility in reading or attractive legibility, pleasing uniformity in slope, size and spacing, neatness, proper punctuation and other essential details of mechanical construction are the chief points of consideration with the trained penman.

This sentence embodies epitomized directions for guidance to success on the highway of good writing. Inci- dentally, this sentence contains all the small letters of the alphabet.

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Now is the time to win a Business Educator Certificate. Write for Circular.

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By A. M. Wonnell. the skillful penman in the Hughes High School, Cincinnati

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Keep your eye on the work of G. D. Griset, Evanston, 111. We consider the above a very fine specimen, one of his best.

Code of Morals For Young Men and Young Women

By Professor William J. Hutchins, Oberlin, O. Script by E. A. Lupfer

(Continued from May)

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(To be continued)

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Twenty-First Annual Meeting

Eastern Commercial Teachers' Association

April 18, 19, 20, 1919

PROCEEDINGS, PERSONS AND IMPRESSIONS

By CARL MARSHALL

It is just twenty years, I believe, since this Association held its second annual meeting. This was also at Spring- field. A lot of water has gone under the bridge since then. In those far-away days, if we got fifty or six- ty teachers to attend our conventions, we thought we were put- ting over something big. Now, we get three or four hun- dred without thinking anything of it. And these meetings have steadily im- proved in quality as well as in num- bers. It has been my privilege to re- port a dozen or more of them, and I have always been able to say with both truth and consistency, "It is agreed on all hands, that this meeting is the best that has been held." I can say that again without much fear of contradiction.

There were 500 members in atteud- ance.

Our Million Dollar The progress of Meeting Place. ideas is nearly

always explained by physical facts. The year the E. C. T. A. was or- ganized, commercial education, as represented in the public schools of Springfield, consisted of a one-room department of thirty-seven pupils in charge of two teachers, Carlos B. El- lis and Miss Emma Thrasher. Today, Springfield has a thousand or more young people who are being trained for commercial vocations in a speeial building that cost the city more than a million dollars, and by a faculty of fifty teachers, at the head of whom, is the same Carlos B. Ellis, who taught bookkeeping, pen- manship, etc., to those thirty-seven youngsters twenty-one years ago. Do you get that? It was indeed appro- priate that the meeting that has just closed, was housed in that magnifi- cent structure, and welcomed to its halls by Dr. Ellis, to whom mainly belongs the credit for this record of progress in the grand old Massachu- -ttt> town. I wish I had more space to give to the plan and equipment of this splendid temple of useful learn- ing, and to the part Dr. Ellis has had in creating it.

them stands for a man of notable accomplishment. Here is| the list. Check them over and see if I am right. Dr. C. A. Prosser, F. G. Nichols, and Harry C. Spillman rep- resenting the Federal Board of Vo- cational Training. John F. Forbes of Rochester; Wallace E. Bartholomew, New York Inspector of Commercial Education; William R. Hayward, Principal of the new Roosevelt Com- mercial High School, New York; Dr. E. W. Lord, Dean of the College <>i" Business Administration, Univer- sity of Boston; Gilbert J. Raynor, Principal Commercial High School, Brooklyn; Dr. Lee Galloway, Profes- sor of Commerce and Industry, New York University; W. C. Crommett, a leading manufacturer of Worcester, Mass.; Carlos B. Ellis, and finally, a member of President Roosevelt's Cabinet; Hon. W. C. Redfield, Sec- retary of Commerce. I do not know of any previous educational conven- tion with an array of names like that. 1 want you inert people who are stay- ing away from these modern conven- tions of business educators, to know what you are missing.

Some of the It would take at least Big Ideas twenty pages of the EDUCATOR for me to give even a synoptic report of the ringing, in- spiring and illuminating addresses de- livered by this brilliantl galaxy of speakers. I can only cull from them here and there. Some of these ad- dresses, like those of Dr. Galloway .iid llarry Spillman, were fascinat- ingly and brilliantly eloquent; others,

A Program of 1 am safe in saying Star Numbers. that the mental bill of fare of this notable meeting did not include the name of one small- calibre man. As the theatre people would say, it was an all-star cast. Excluding the round table talks and addresses, there were a dozen names on the program, and every one of

SPANGLER

College, Pittsburgh, Pa. ; al Teachers' 1920

like those delivered by Mr. Nichols and Inspector Bartholomew and Sec- retary Redfield, were convincingly informing. Still others, especially, the thoughtful paper by Mr. Hay- ward, were deeply philosophic and altruistic. To give the reader some idea of what men like these are think- ing about today, perhaps I cannot do better than to quote the titles of some of the principal papers and addresses. Among the more notable were the following: "Vocational, Commercial Education Present and Future." (Nichols) A lucid exposition of how the Government proposes to help the commercial schools. "Education, An Essential Re-adjustment Factor." i I lay ward) A convincing plea that education must serve social and polit- ical and altruistic needs. "The Com- mercial Department In the Small High School." (Bartholomew) Show- ing that in the smaller high schools, where the work is under the direction of one or two earnest teachers, in- struction is usually better co-ordi- nated and more resultful than in the larger schools wdiere each teacher is a specialist wdio concerns himself with his own work only." Current Conditions," (Secretary Redfield). Commerce is becoming recognized as a profession, and like other pro- fessions, has its ideals. We must teach ideals, not merely love of dol- lars. Try to make the pupils intelli- gent. Everyone who is admitted into service in the Department of Com- merce, must know at least one lan- guage besides his own and know it well enough to write a 500-word thesis on some subject and discuss that subject fluently with a native of the country. I think that Secretary Kedfifield's address should be printed for distribution among commercial schools.

President Healey's Those of us who Address know Horace G.

Healey well, did not need to hear his thoughtful and illuminating presidential address to make us know that he is a man of broad and mature intelligence. With- out being either tedious, prolix, or statistical, he passed in review the progress of the last twenty years of business education, as it only could be done by a man who has lived thoughtfully and observantly through these years. He showed us that dur- ing this period, the business world lias been revolutionized. It saw the rise and growth of the great corpora- tions, trusts, and other combinations of big business; it brought into action the ideas of business system and the thousand devices of industrial and commercial efficiency; it saw the in- vention of office machinery in pro- tean forms. These things of progress wrought corresponding reactions up- on the work of the business schools; where they once limited their efforts to the mere training of clerks, stenog- raphers, and bookkeepers, they are now turning out accomplished sec- retaries, accountants and salesmen. New classes of schools have appeared,

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such as schools of higher account- ancy, business administration, and schools of special training established by scores of great business corpora- tions. Finally, the United States Gov- ernment is itself, into the game with a Board of Vocational Education, backed with an appropriation of five millions of dollars as a starter. Mr. Healey called our attention to the fact that representatives of all these classes of schools were here present at this convention. "Formerly," said he, "these meetings of ours were at- tended by teachers only; today, we have with us managers of great col- leges, heads of university depart- ments, and high Government otft- cials."

Mr. Healey closed his address by making several recommendations looking to the deepening and broad- ening of the work and purposes of the Association. These recommenda- tions are now under consideration by the proper committees. Mr. Healey won the appreciative thanks of every- body for the vigorous way in which he started his programs off on sched- ule time, and carried them through without any sort of hitch or mix-up. His administration also deserves un- stinted praise for the enterprise it discovered in securing the services of the "big time" men whose names ap- pear on the program.

Lively Work of Divers times in

the Round Tables my humble career T have envied the amoeba, which, as all good natural- ists know, has the power to separate itself into two or more parts, each part being able to carry on without regard to the operations of the others. The afternoon devoted to the round tables found me again longing for this amoebic quality. There were live thrilling round table perform- ances going on at once, viz: 1. Pri- vate School Owners and Managers; 2. Bookkeeping; 3. Penmanship; 4. Pitmanic Shorthand; 5. Gregg Shorthand. Can you imagine a small boy trying to absorb a five ring cir- cus, each show going on under a dif- ferent tent? Well, that was me (or I, if you are grammatically insistent. 1 It simply can't be done. All I could learn coherently about these several merry-go-rounds, was from hear-say, and from the printed programs. From these, it appears that the Man- agers, led by Charles M. Miller, of Xew York, and doubtless armed with search-warrants, set out to answer the query, "Where is the Quackery mI' the Short-time Shorthand Sys- tems?" They were hunting down three distinct kinds of said quackery; first, the shorthand that is taught in thirty days; second, the kind that is taught in seven days; (Sunday in- cluded); third, the interesting variety that is learned in fine hours. Whethei the raiders succeeded in running any or all of these to cover, I could not learn.

When this hunt was over, the Man- agers, without stopping to get their

breath, started out to find the real meaning of the term, "Accountancy." Nobody could tell me whether they reached an agreement with Prof. Montgomery, of New York, who is reported to have said that he had been vainly trying most of his life to find out the difference between account- ancy and bookkeeping. This labor completed, the Managers found needed relaxation by disporting them- selves in the troubled pool of "School Advertising."

In the Bookkeeping show, Ray- mond G. Laird, Principal of the Bos- ton Clerical High School, was the Ringmaster. Six interesting stunts were on the bills, including such well- known school-room performers as R. L. Long, of the Evander Childs High School of New York; C. E. Bowman, the new man in charge of the Com- mercial Department of Girard Col- lege; E. P. Jennison, of the Bryant and Stratton Business College of Providence; J. F. Robinson, of Bur- dett College, Boston; G. J. Raynor, Principal, Commercial High School, Brooklyn, and Chester M. Grover, Roxbury High School, Boston. A friend of mine said that he heard somebody say that Charley Coffin said that this show was the best show of the lot. "Did you see the others?" someone asked. "No," answered Charley, "I didn't need to."

The I 'it manic Shorthand circus was bossed by James E. Fuller, of Goldey College. There was a talk on "The Inherent Strength and \\ eakness of Pitmanic Shorthand" by Capt. Godfrey Dewey, of Lake Placid, \. Y.. and my ubiquitous friend, James N. Kimball revealed his views as to the "Best Text-book Presenta- tion of the Principals of Pitmanic Shorthand."

I failed to learn whose book James picked out, but I'll bet the puzzle keys Jimmy Baker gave me, that the publisher knows. After these stunts, the Pitmanickers indulged in a ques- tion-box orgy. The casualties were not reported.

The Gregg Shorthand show drew a big crowd, as it always does. The animals were kept in motion by W. W. Lewis, of the Bryant and Stratton School, of Providence. Harry Spill- man talked on "Problems of the Re- construction Board," and Mark I. Markett, of the College of the City of New York, discussed "The Greatest Weil of Present Day Shorthand Teaching." John R. Gregg, who cur- iously enough, happened to be pres- ent, told how to make "Advanced Shorthand Teaching Effective." If sometime, when John has an hour off, he will hire a hall and tell how he made the publishing business pay, I will agree to occupy two front seats. The Greggites then resolved them- selves into a Symposium, whatever that is. and led by Mr. R. R. Mc- Masters, of the Gregg Boston Office, talked about "The Best Results I Have Been Able to Obtain Under Intensive Training."

Relapsing again into my wonted

seriousness, I may add that I heard glowing reports from all these round tables to the effect that they were spirited and inspiring from start to finish, and well worth while in every feature.

I mention the penmanship round table last, not only because of its special interest to EDUCATOR readers, but because its program was fittingly concluded with touching memorial exercises devoted to the life and work and personality of our late friend and comrade, the founder of Zanerian writing. Arrangements will be made to cover the proceedings of the penmanship round table, more adequately in a separate article.

The School Toward the close of

Owners' the first day's ses-

Free Banquet sion, E. H. Norman, of Baltimore, arose, and in that preternaturally solemn and sacerdotal way of his, announced that a free banquet was to be tendered to all members of the Private School Owners' .Association. Said banquet was to be an extremely de lux affair, ami was to be served in one of the elegant private dining-rooms of the Gilman. Evidently, the treasury of the School Owners was to be raided for the good of the cause, and you should have seen how they beamed and licked their chops. Also, you should have seen the pensive and re- gretful expressions on the faces of those unhappy school owners who bad not yet secured their member- ships. Then Bro. Norman added in a sort of I-forgot-to-mention-it way, that inasmuch as the glad eats were to be served by a group of deserving and highly refined waiters who were contributing their services for the occasion, it was thought only just and proper that the guests should show their appreciation by contributing two dollars apiece to the head waiter in the way of a tip. There was a slight falling off in the anticipatory chop-licking, when this suggestion was made, although, of course, every- body recognized its propriety, and the banquet, a very excellent one by the way, was duly served to some fifty guests. When the good cheer had been disposed of, Bro. Norman, as host, assumed the role of toast- master, and called on several of the guests fin" impromptu remarks. The important contributions under this head, came from Charles M. Miller, P. S. Spangler, and John E. Gill, the able trio who last year, went to Washington and succeeded in getting the Government to put business schools on the list of preferred indus- tries, thereby relieving commercial teachers from the draft obligation. Mr. Miller gave a very interesting account of how the committee had achieved success in this undertaking. so vital to the work of the business cl Is and the employment neces- sities of the Government. Mr. Spangler followed with a forcible

(Continued on page :.' 1 )

Vu '*3&u-}//ieJi (Sdfcu/tr*

THE BENEFIT OF THE PRI- VATE TEACHERS' AGENCY TO THE DISCRIMINAT- ING EMPLOYER An Address Delivered at Chicago, February 25, 1919, by John Wayne Richards, Head Master Lake Forest Academy, Lake Forest, Illinois.

[EDITOR'S NOTE— Our readers may not all know that [here has been a movement on I i" establish free Federal teachers' agen- cies :n all parts of the country, which every- body must help to support through taxation, although only a few are to get the benefit of the service. At first glance, such a service public benefit, but,

other tliii

tiler

to the question, and Dr. Richards in the following address given before the National tion of Teachers' Agencies, at Chicago, in February, sets forth this matter in such a .\ i.\ that should interest every school man, r-mployer or teacher.]

The first private teachers' agency was - ^tablished seventy-two years ago in Boston, Massachusetts, by Samuel YVIiitcomb, Jr. From that beginning has grown up the great system of Teachers' agencies which now covers our Country. The Teachers' Agency has become quite an important factor in the educational world.

Time was when the teachers' agency was looked upon as a refuge for the lazy and incompetent, job- hunting teacher, from which he might spring upon the unwary employer and by deceit and subterfuge land a job for the ensuing year. The agency was looked upon as a sort of illicit busi- ness enterprise, where sharp practice was the rule in lauding teachers in jobs just to secure fees with not much thought of fitting men and positions indifferent to the idea of rendering real service. I am not so old, but I can remember when I looked askance at agencies, and regarded with doubt teachers whom I knew to be regis- tered in them. I have changed my mind about agencies, partly because of the change that has come about within the agencies themselves with the resultant changes in sentiment to- ward them, and partly because of my experience in securing teachers thru tluir aid. I have come to look upon teachers' agencies as fulfilling a real educational need. During the past two years when conditions in securing teachers were most difficult owing to the war situation, and peculiarly diffi- cult for me as Headmaster of a boys' private academy, where not only must all teachers be men but in most cases unmarried, the private agency was al- most indispensable. I do not know how I could have located acceptable men to fill up my staff without agency help.

During the past few years I have employed quite a number of men s ime through appointment bureaus of colleges some through knowledge conveyed by friends and acquaintanc- es, and some the largest number through the teachers' agency. I have had good, bad and indifferent men. I have checked up on the matter and find that I have engaged thirty-two men in the past six years. Of these twenty were secured through agency help and twelve outside of agencies.

Of the twenty secured through agen- cii were what might be term

factory men and five unsatis- factory — that is, 75 per cent made good. Of the twelve secured other-

x were satisfactory and six not so that is, 50 per cent made good.. There you have the compari- son in one school. It should be in-

g to hear a summary of re- sub, s made up from a considerable number of .schools.

When one stops to consider, it is not surprising that the discriminating employer can be greatly benefitted by the private agency. In the first place, the time should be past for Superin- tendents, Principals and Facilty Com- mittees of Boards of Education to se- lect their teachers from the restricted field that is available through personal visits from applicants or through written applications from candidates. There should be a clearing house for the distribution of teachers, and the agencies certainly serve that purpose in a large degree. The field open through personal effort on the part of

s or employers is much smal- ler and the quality of teacher, as a rule, is lower, since the teacher who is not succeeding in one position is more likely to try to secure another place through personal canvas: perhaps local influence and "pull" than to submit his record to the fair and unbiased methods of the reput- able agency. The agency is the place where real merit counts for more than in any other method by which teach- ers and employers are brought into touch with each other. In other words, it is now coming to be the accepted tinny For good candidates to rest their cases largely with agencies and the poor sticks to strive by dint of personal campaign and effort to secure places with the careless and uninformed employers who wait to choose from what happens along. The situation is reversed from the more or less general impression of some years ago. Fortunately, we have come to the definite opinion, backed by facts, that the agency is quite as valuable to the employer as to the teacher. A mutual service is rendered which has become relatively of n, ire and more importance to the employer, especially in these later years when good teachers are in- creasingly difficult to find.

The reputable agency is unbiased regarding its candidates. They have no special candidates to support for this or that position for reason of political preference, social position or family ties. They play no religious tes. They are interested in fur- nishing the employer with the best candidates on their lists commensur- ate with the kind of position and salary offered. Service is and should be their watchword, and they are specialists in rendering it. If for no other reason, it is good business for 'elfish ends, for a permanent agency to provide good teachers. That is the best capital stock of a permanent agency, namely, the good will of em- ployers and teachers. If an agency

tries to foist off on an employer any sort of teacher just to secure an im- mediate fee. that agency loses the future good will both of the employer and teacher, for the teacher is in- clined to blame the agency for having been a party to placing him where he did not make good.

When an employer enters the vastly widened field offered by an agency be will find on file the names of a larger number of candidates whose papers and photographs may be gone over more or less rapidly. Let me say here that every agency should have fairly good photographs of its candidates em file with the other information. From these papers it will be deter- mined definitely that certain candi- dates will not qualify. Then those remaining can be discussed frankly with the officials of the agency. It is astonishing how much information can be assembled by a live agency about its candidates. Quite generally, not all the information available at the agency, is found in the written record. In a majority of cases some one or more of the agency managers will have information to give which has been obtained by personal inter- view with the candidate or his em- ployer or through other sources. Generally, this special information is most valuable and also accurate. It has been my experience that the agency men, as a rule, are very candid and honest in giving their persona! opinion. More than once I have sensed the warning "caveat emptor." Further, references are much more inclined to be frank and honest when writing confidential reports to an than when writing a personal recommendation "To whom it may concern." for the candidate's posses- sion or to a prospective employer of the candidate. I have seen letters from references about certain men on file at an agency and then later have seen letters from the same references in possession of the candidates them- selves who were making personal ap- plications outside the agency, and be assured that frequently they did not read the same at all. A valuable side- light may be offered by reading the letters of a candidate to the agency. His real character and personality may be more fully revealed by the letters he writes to the agency than by those he writes to the employer. I can remember a man I was once seriously considering employing, and while I was weighing his merits with those of other candidates a letter ar- rived at the agency from him which was filed. When next I was in this agency to look over his papers again before finally deciding on him, I saw this letter. It was very poorly writ- ten, had a misspelled word, and worst of all he was nastily upbraiding the agency for not having found a posi- tion for him. I decided not to offer him the place. Later I found that he was an unsatisfactory man and a sort of academic I. W. W. Candidates do not seem to know that their letters to an agency are filed with the other papers, and thus a source of infor-

^ <5fa <J6u*kisujj &dtua6r ^

mation is opened up which is not carefully groomed by the candidate for making an impression. The very fact that agencies do file such letters, so that they are available to the em- ployer, is an indisputable piece of evi- dence showing their honest intentions to put the employer in possession of all possible information concerning their candidates.

Another time in looking over the papers of a candidate I came upon a blank filled out by a member of the Board of Education of a rural school where the young man had taught in his early experience. Among other things he said the young man was "stout and hearty, a good singer and dressed stylish." In addition to this, there was a good amount of infor- mation conveyed by this David Har- um's estimate of the man. A candi- date in filing his papers with an agency is not likely to claim to be able to teach subjects that are not his specialties. Otherwise he may claim to be a Latin teacher if that subject is required, or a mathematics teacher if such position is open when he is making a personal application to an employer. When the employer asks an agency for a mathematics teacher they recommend only such candidates as they know have special qualifications in this field. Thus the employer is more certain of getting what he needs. Again it is often ne- cessary by the working out of a sche- dule that an unusual combination of subjects is wanted. The employer may want a man to teach Latin and handle a musical organization in the school; he may want a man who can teach mathematics and coach athlet- ics. These combinations are difficult to find by the individual efforts of the school official. Because the agency has a large number of candidates with various abilities it is likely that some one can be found who has the com- bination desired.

The discriminating employer comes from schools of the better class; those which have a high standing. Such schools have a personality. There are certain ideals, certain aims and certain traditions that attach themselves to these institutions. They become re- cognized as standing for these or for those features especially. These school policies must be maintained and thus must be done largely by the class of instructors whom they em- ploy. These teachers must have cer- tain special preparation and certain personalities to fit into the system and to further all the interests of the school without friction. The head of the system, whether he be Superin- tendent or Principal, has certain qual- ifications that he desires in the teach- ers of his corps. The good agency is on the alert to get this information concerning each school; and also to locate such candidates as fit the sit- uation. This feature of their work is appreciated by the school official, and he becomes accustomed to deal- ing every year with those agencies that has sensed the spirit of his school, and can furnish such candi-

dates as will be in tune with its life and work.

The school business means just what these terms imply. There is a certain amount of business affairs at- tached to every system. The more im- portant of the two terms, however, is the word school. Its problems can- not be solved by one on the outside. More and more school efficiency is approaching a science, and teaching is becoming a profession. The soul of the school is the men and women who have charge of the actual in- struction. The success of the school cannot be greater than the success achieved by the teaching staff. The most important task, therefore, that confronts a school official is the se- lection of his teaching corps. When he turns to the teachers' agencies he wants real help. This can only come from a school man; one who has been a part of an educational system and has mastered the problems of the teacher. He must know the subjects taught and their scope; he must know the training necessary for the proper preparation of the teacher in each of these subjects; he must be able to judge the personality that will inspire and lead. It is necessary, therefore, that teachers' agencies have as man- agers and assistants, men and women who have had long and successful experience as educators. When this is more nearly universally true the service which reliable agencies ren- der will be more highly valuable. The agency should have a trained repre- sentative as an outside man. His bus- iness will be to visit schools, to see instructors at work, and from his personal observation to select good teachers for the lists of the agency. His training, of course, should be thorough to the end that he may know good teaching when he sees it; and his knowledge of human nature should be so keen that he can recog- nize and analyze personal traits. His judgment of teachers should be so good that when a school official re- quests a teacher of such and such qualifications that he can name the candidate that will meet the require- ment.

The plan of having Government agencies replace the private agencies does not promise to be beneficial to educational interests. The promoters of this plan claim an economic saving can be effected. Even admitting this claim, that which could be gained is not worth much as compared with what will be lost in the efficiency of service as performed by private agen- cies through the striving of competi- tive effort. Fortunately, for this splendid country of individualism and initiative, there are many Americans who still believe that work and effort on the part of private individuals con- stitute the best way to succeed and to make progress. In addition there are many who will question whether an economic saving will be effected Our experience with Government con- trol as concerned with efficiency and economy in about one thousand dif- ferent fields of endeavor in the last

two years does not tend to create as- surance as to either economy or effi- ciency. At any rate, the gentle tax- payer should realize that the cost, whatever it may be, will come out of his pocket sooner or later, whatever scheme is employed. Is it not better to have the initial expense borne by the ones who profit directly by the efforts of the agencies?

Private versus Government Agencies

If there is any field where the ef- forts of government paternalism in such respects are as likely to go amiss as another, it is right in the educational field. We are still living on the earth, and not in the pearly realm which exists only in the perfer- vid and foolish imagination of the Bolsheviki whose creed seems to be expressed by the asinine formula "something for nothing for every- body." There is too much tendency on the part of some to hope for the consummation of the Bolshevik idea of heaven before we cross the river Styx. Miracles of this kind cannot be wrought by legislative legerde- main.

Some of the more optimistic may be taken in by the "blue sky" vision and think that Government control of agencies will prove an educational boon. The chances are that those in whose minds the scheme was fathered are not so much interested in that phase as they are in contemplation of an additional opportunity to afford more political jobs and thus to extend the party machine and to make poli- tics more powerful. There is a great opportunity to do just that thing by placing teachers in positions through the party agency. It might prove quite as valuable in politics as the control of postmasters. Let us do our best to keep rotten politics out of our educational field. Already it has permeated our public school sys- tem far too generally.

Irrespective of trie source of the idea, whether conceived in sincerity or hatched in the spirit of graft, it will not work out. We have seen how Government control has failed where the dealing was almost entirely with physical commodities. The foregoing statements needs no citation of cases to verify it. Furthermore, Govern- ment agencies for the handling of lab- orers and artisans have proven unsat- isfactory. Right here in Chicago in Madison Street the private labor agencies are running again after hav- ing been closed by request in order that the Government agencies might have a try at the game. If Govern- ment control in the foregoing respects has not worked out well, how can it succeed in the intangible and inde- finite phases concerned in securing teachers where the qualities of men- tality, personality, morality, honesty, leadership, energy and ability enter in? Further, there would not be the powerful incentive as in private agen- cies to get the right man in the right place. The Government agency offi- cial would feel that his position was (Continued on page 24)

^ ,^/u*3&uM/&^(f'du&i/fr &

THE ORGANIZATION AND AD- MINISTRATION OF COM- MERCIAL EDUCATION

Chas. L. Lewis, Head Commercial Dept., High School, Pasadena, California.

We shall concern ourselves with answering the questions, (l) what is Commercial Education? and (2) what arc the agencies that make for a suc- cessful acquisition of a Commercial Education? An answer to these ques- tions will involve a discussion of (1) the organization and administration of the content of Commercial Edu- cation and (2) the organization and administration of agencies of Com- mercial Education.

What is Commercial Education? What must a man know to be edu- cated commercially? "Business," says one: "Everything." says another. They are both wrong, and they are both right, for he should "know something about everything and ev- etything about something." The edu- cated business man must know more than business, just as the educated musician must know more than music, or the educated lawyer know more than law. Life is many sided and business is only one side of life. Commercial education selects busi- ness out of the picture and "plays it up" against the background of a broad general education.

The subject matter of Commercial education is capable of almost infin- ite sub-division, and may be organ- ized in a variety of ways, but arranges itself more or less arbitrarily, into four groups of subjects, viz: (1) Stenography and Typewriting; (2) Bookkeeping and Accounting; '(3) Advertising and Selling; (4) Business Administration.

The subjects the would-be stenog- raphers should study are Shorthand. Typewriting, Business English, Pen- manship, Business Arithmetic, Book- keeping, Commercial Law, Commer- cial Geography, and Office Practice. If the student is preparing in a so- called "business college," of course he may select from the above list the studies in which he deems himself deficient and concentrate on them. but for our purpose we shall con- fine ourselves for the present to the organization and administration of public commercial education as of- fered b}' the modern high school.

The curriculum of most High Schools is so arranged as to give the pupil four subjects a year. Follow- ing this general scheme, I suggest for the pupil preparing himself for a stenographic career, the following urse of study: 1st Year 3d Year

Typewriting Shorthand

Business English English Penmanship Any Science

Business Arith- Commercial Law metic 4th Year

2d Year Office Practice

Shorthand Commercial Geog-

Typewriting raphy

English Economics

Bookkeeping

American History and Government

The student who is preparing him- self for an accountant should take practically the -ante subjects, omit- ting shorthand if he chooses, and putting more emphasis upon book- keeping and accounting. His pro- gramme should be arranged some- what as follows:

1st Year 3d Year

Penmanship Bookkeeping

Business Arith- English

metic Commercial Law

Business English Finance Business Practice 4th Year

2d Year Accounting

Bookkeeping Commercial Geog-

Typewriting raphy

English Economics

Any Science Salesmanship

\ c mrse of study recommended for preparation as merchant or sales- man should read somewhat as follows:

1st Year 3d Year

Penmanship Public Speaking

Business Arith- English

metic Commercial Law

Business English finance Business Practice 4th Year

2d Year Salesmanship

Bi >i .kkeeping Advertising

Typewriting Economics

English Commercial Geog-

Any Science raphy

It will be seen that the three courses above vary but little espe- cially in the first two years. This enables the commercial student to change his mind, and switch from one to another without loss of credit for work done. Pupils enter High School with no very well defined notion of just what they want to prepare for, and should be given ample opportunity to "find" them- selves. Thus they are not forced to specialize at too early an age.

The first three courses are not col- lege preparatory courses, but are de- signed to meet the requirements of the business world for thoroughly trained help for office and store room. A very small percentage of pupils of secondary grade who enter for the Commercial course stay to complete it. As a rule they do not even finish high school and have no intention of going on to college. The course of study for the commercial student, therefore, should not be en- cumbered with college preparatory subjects, but give him ample time to devote to the subjects that best pre- pare him for his life work.

When we realize that "Commercial pupil ~ c institute at least one-fourth of all high school pupils, ten times the number of agricultural pupils, and five times the number of students of domestic arts, and nearly twice the number found in all higher edu- cational institutions," we are willing to concede that the commercial pupil i- entitled to special recognition, and should he given a program of his own.

( To be continued)

REPORT OF THE E. C. T. A. ontinued from page 18)

speech setting forth the imperative need of a widely representative organization of school men to protect their interests against the hostile state legislation that is cropping out here and there through the country, and to work together generally for the common welfare. John E. Gill then wrought up the company to a high pitch of enthusiasm by a stir- ring and vigorous appeal to all school nun to get together in an influential organization large enough and strong ii to head off, wherever it ap- ihis hostile legislation that is being proposed by certain narrow- minded zealots, who seem to "have it in" for the private commercial school. If every business school man in the country could have heard this elo- iiuent and convincing appeal by Mr. Gill, it would not be a month till the Private School Owners' Association would have at least a thousand mem- bers. Every private school owner in the land should get in touch with these leaders and find out why the Owners' Association is necessary, and what is proposes to accomplish.

Some Ever since the man

Personalities of the Stone Age emerged fro m his cave, human beings have been learn- ing the value of personal association. for one. 1 think I have learned more from a face-to-face contact with the earnest and clever men and women who come to our conventions, than 1 have learned from their speeches and papers. There is something in the shining eye and warm hand-clasp of a man that drives home to you the truth of what he stands for. And in these gatherings of ours, there are many folk who are both interesting and Worth while. In this particular. i, seemed to me that the Springfield meeting was more than usually rich.

n - I wandered about the lobbies, what a lot of them I found! Let me pick out just a few, taking them hit or nii-s. There was courtly John with his urbane smile, a prince am mg real gentlemen, his glossy auburn locks beginning to be touched with little insinuating streaks of sil- ver Can it be that John will really grovt old? And this time Mrs. G. was with him. -bowing somewhat. the illne-s and mishaps that have af- flicted her since I last saw her, but jusl i- full of nerve and youthful humor as ever. And keen-eyed Knox, the salesmanship man, a men- tal dynamo wdio is as genial as he is electric. And who is that sprightly- fellow over there, surrounded by a proup of laughing friends? It is Harry Stillman. a thinker and orator, i hn camouflages the wisdom of fifty it! the jolity of eighteen. If you don't think he' is a deep-water vessel, n ad hi- new book, "Personality." T'-en. turning a corner suddenly, I bump into a real white-haired young-

ter, i rnuiii. "the Sage of Holeyoke," I Continued on page 23)

The Teaching of

Bookkeeping

and Accounting

Arliniit

H. E. COWAN

in. Mass, High School

Article 3 LESSON 5

A lesson for the General Expense account has just been outlined.

This present lesson, number five, may well be given over to the custom of setting apart u nder different head- ings different kinds of expenses. Such classifications as manufacturing, sales, or administrative expense are too ad- vanced for the student, but we can teach that the "more important ex- penses should be kept in separate ac- counts, so that the proprietor may see where his heaviest outlays are going and thereby know where he must try to cut down."

The item of rent was purposely left out of the last lesson so that the Kent Expense account can be taught this time. This account is similar to General Expense except that the latter is an account recording various different kinds of expense, while the Rent Expense account records only the rent expense. The same rule ap- plies to both accounts, however. The account name should be Rent Ex- pense and not simply Rent. Rent does not signify whether the account is a loss account or a profit account, whether the rent is paid or received. Kent Paid, of course, would be a good heading, also.

This account will take but a short time to teach, so enough time will be left in which to give a short written lesson on the four accounts so far covered.

The Ambitious Pupil

Some pupils, alert, ambitious, will break up the General Expense account into two or three others, such as the Postage, Clerk Hire, and Advertising accounts. They ought not to be dis- couraged if they can do this correct- ly; it will not make the teacher's work any harder.

Correcting Work

The plan of these lessons is for the class method of teaching, not for the individual method. In the class meth- od there is more teaching and less mechanical labor for the instructor. In business schools privately man- aged, where students are admitted any day or any week, and in evening schools wdiere pupils vary so in pre- paration, the class plan can be ad- hered to on a modified scale, by di- viding all pupils into little classes, each individual to be promoted to the next group when a certain amount of work i> completed.

When pupils work independently of each other from a text, the teacher has to go over all the difficult points .mil some of tin' easier ones with each individual. Each trial balance, each lull, eaeli book must be gone over once at least for each pupil. The

class scheme abolishes this drudgery of repetition.

By keeping pupils together in their work, all papers can be checked over in a few minutes. One pupil reads his work, the others check their own or others' papers, and raise the question if the reader seems to be wrong at any point. When the papers are handed in, correcting a pile of trial balances or statements which are all based upon the same transactions is easier than checking a pile of equal size, wherein each unit is different than the others.

Regarding the rating of the home work, my suggestion would be to not grade it at all. Give the student credit if he brings in to class the assignment finished, right or wrong. The incen- tive to copy is largely removed. Home work is done under a variety of con- ditions at home, an incorrect paper done in a crowded home may repre- sent more actual thought and work than a correct one done in a quiet home. Furthermore, assignments are given for the purpose of affording practice, not to test the student's knowledge. The fair way to grade home work is on the basis of neat- ness, if at all.

When an assignment has been given and is brought in and has been gone over in class so that the writer knows his faults if there are any, the paper should be collected then or at the end of the period unless it is to be used to do further work. Failure by the instructor to collect the home work will develop failure by the young people to bring in the work.

The fair basis for rating of what the student knows is the written les- son. Give them often, unannounced, and make them short. After each new account is taught and outside work and class drill of sufficient amount have been given, a written lesson or even an oral test will show how much the class knows of the subject. It will also show whether the subject has been properly taught and whether misconceptions must be remedied be- fore going on. The grade of these little tests considered with the regu- larity and promptness of the home work furnishes a good basis for rat- ing.

Material for all of these early exer- cises can be found in most elementary texts. Sometimes you will have to drop a few transactions from an exer- cise in order to get transactions which do not involve anything more than the principles which have been or are being taught.

LESSON 6

Merchandise, Purchases, and Sales

Accounts

After the previous assignment is checked up in class, review the rules for debiting and crediting assets and losses.

Instructor. Will the accounts that we have so far studied keep track of everything we handle in our business"'

Answer. No, we have no account to keep track of the goods we buy and sell.

I. Before we can start an account we must know what to call it. What docs the merchant call the goods that In- buys and sells?

A. Merchandise.

I. What shall we call our new ac- count?

A. Merchandise account.

I. Can you form the rule for debit- ing and crediting the Merchandise ac- count?

A. Merchandise is an asset because it has value, therefore we should debit increases in merchandise and credit decreases.

I. When does the merchandise in- crease?

A. When the dealer buys merchan- dise.

I. When does the merchandise de- crease?

A. When the dealer sells it.

I. When shall we debit Merchan- dise?

A. When it is bought, or increased.

I. When shall we credit Merchan- dise?

A. When it is sold, or decreased.

Record three or four each of pur- chases and sales of goods, the class doing the same on paper. Some pupil gives directions each time whether to debit or credit, and why, and all other information, the date, and explana- tion. Each explanation of course will be cash.

I. Now let us think about another feature of this account. What is the main difference in the uses of the as- set merchandise and the asset store furniture?

A. The merchandise is bought to sell, and the furniture is bought to keep and use.

I. Why is the merchandise sold?

A. So the dealer can make money.

I. How does he make his money?

A. He sells for more than he pays.

I. What is the difference between his cost and selling price called?

A. Gain. Profit.

I. Either word is correct. But which is the one commonly used in business?

A. Profit.

1. What kind of an account then is Merchandise?

A. Profit account.

I. What happens to our profit if our selling price is larger than the cost?

A." The profit is increased.

I. On which side do we record our sales?

A. On the credit side.

I. Then give me a rule for credit- ing profit accounts.

A. Credit increases in profits.

I. Good; now give me a complete rule for profits.

" A. Credit increases and debit de- creases in profits.

I. What effect does the cost price have upon the profit?

A. The greater the cost is the smaller the profit will be.

I. Is that consistent with our rule fur debiting decreases in profit? \. Yes.

I. What kind of transactions are (Continued on page 24)

^ Jtit^uu/i^cSdtua/sr &

23

BOOKKEEPING

George W. Anderson, Commercial

Department, Butte, Mont., Public

High School

Bookkeeping has for its object the classifying and the recording of busi- ness transactions systematically. Be- fore taking up the subject of book- keeping, a student should have some special work in arithmetic, penman- ship, and spelling, and should know something of the business usages in capitalization and simple punctuation.

As to relative importance the sub- ject next to arithmetic is penmanship. The student should have been taught to write lines that are uniform in slant, uniform in height and spacing. He should have been taught to be neat in his writing and to be espec- ially particular as to form in figure practice, for perhaps there is nothing that will hamper the progress of a student in bookkeeping so much as a lack of neatness in writing or the in- ability to make legible figures. Often I have asked a student: "Is this figure three or eight?" "Is this one, four or seven?" "And what is this figure?" The teacher of penmanship should not accept a student's work handed in for correction, if it contains blots, finger prints, or any of the seemingly viola- tions of instructions as to form. It is obvious that if such results are not opposed, his written work is likely to exhibit similar characteristics later on. I do not wish to be understood t<i say that because a student's work in bookkeeping contains blots, finger- prints, etc.. such is due to a lack of attention during a course in penman- ship, for it is a very exceptional case wherein work of this kind does not contain some defects in quality; how- ever, defects in the forms of letters and figures might be traceable to pre- vious instruction, while frank criticism of the student's work as to common carelessness will have a bearing on the mechanical part of his bookkeep- ing course.

During the special course in arith- metic, preparatory to taking up the subject of bookkeeping, if one-third of the time could be given to addition, it would not be amiss. A pupil in ad- dition is not efficient until he can go up a column of figures, reading the combinations as easily as he can the words in an English sentence. He should practice columns in addition, composed of numbers, say, from 1 to 100. until correct results can be ob- tained, the first time trying, in nine problems out of every ten.

Frequent drills in subtraction and multiplication are also necessary, and some work in division is equally im- portant. And during the work in these fundamentals of arithmetic, it would be a good plan to have the class verify their results: in addition, add from top to bottom; in subtrac- tion, add the result to the subtrahend to tret the minuend; likewise, in mul- tiplication and division, use the con- verse processes.

I am frequently reminding my stu- dents in bookkeeping to verify their

results, especially in subtraction. When a student comes to my desk to have his check-book "ok'd" one of the first questions I ask is, "Did you verify the balance on the check-stub after you deducted the amount of the check?" So particular are we in the elementary courses of bookkeeping to guard against the common errors of arithmetic, that after every five checks are issued, the student must have his check-book "ok'd."

In common fractions there should also be plenty of work given, espec- ially in the multiplication of mixed numbers, for billing in bookkeeping involves this feature of arithmetic. And lastly some emphasis should be placed upon the importance of work- ing correctly simple interest and bank discount. There are elementary courses in bookkeping that use simple interest, while in the more advanced courses, problems in bank discount are not infrequent. If such parts of arithmetic could be specialized upon until the student becomes expert, it would lessen some of the causes that often lead to discouragement during a course in bookkeeping.

Bookkeeping, arithmetic, and pen- manship may be considered as cor- relative subjects, and the teacher of arithmetic as well as the teacher of penmanship, aiming to make the course preparatory to bookkeeping as efficient as the subject necessitates, should have full credit for whatever degree of success is attributed to the bookkeeping department.

In the main, bookkeeping is applied writing and applied arithmetic: it is a subject which trains the student to appreciate certain mechanical forms: to record business transactions with regard to fixed positions for words and numbers; and incidentally teaches hmi some of the facts of commercial law. And let me say in passing that one cannot teach bookkeeping in its entirety without a knowledge of com- mercial law; the different kinds of en- dorsements, which appear on business papers, the reviving of outlawed ac- counts; articles of agreement and co- partnership; the right that one person may have to affix the signature of an- other to a check all of these and many other legal points arise during the study of bookkeeping, the expla- nation of which would not be con- vincing without recourse to commer- cial law. A pupil, then, who has made the necessary preparation for book- keeping, wdio is of good habits, is dili- gent and reliable, will finish his book- keeping course so as to meet the ordi- nary requirements of a business office. Such preparation is expected and should be obtained.

CATOR. I hasten to correct the rec- ord by observing that our Sage has grey matter above as well as beneath his cranium. Brother Cragin also wants it to be understood that he is ncit the kind of "sage" that they put into turkey. In his case, the turkey goes into the Sage.

Do you see that slender youngish looking man with the dreamy eyes and the quisical smile, who looks as though he were reading the crowd and making marginal notes as he goes along? It is Will Hayward, who has just been made principal of the new Roosevelt Commercial High School in New York. He is an Iowa farm boy who has come to the top in the great metropolis through hard work ami efficient common sense. Hayward wins because he is not too wise to be human. And then there is Gaylord of Beverly, lie also broke into our ranks by graduating from an Iowa farm a quarter of a century ago, as tine a type of self-made man as I know. But there is not an in- bred intellectual aristocrat in all the sacred shades of Cambridge who have anything on this self-taught west- erner, when it comes to brains and culture, and real accomplishment.

And so the list runs on strong. brainy, virile, big-hearted men of thought and action on every hand. My brother, you have missed a lot ii you have not come to our gather- ings and learned to rub mental el- bows with these men. They will help build you up.

REPORT OF THE E. C. T. A.

(Continued from page 21)

beloved of all EDUCATOR readers. By the way. in an article some time ago 1 erroneously figured Cragin as being deficient in the matter of a hirsute topknot. You see, I w.as going by that misleading picture at the head of his page in the EDU-

For Those Who I think that this is Have Passed On the place to

the report of the committee to whom was assigned the task of calling the roll of those mem- bers of the Association who have : issed into the Great Shadow within the last two years. The committee appointed by President Healey for this sad duty consisted of Carl' Mar- shall,^ Chairman, and E. E. Gaylord and S. E. Bartow. Following is their report:

The shafts of Death have found many shining marks among our mem- ber-hip during the past two years.

At the Baltimore meeting, many of us will recall an interesting and torching address, mostly reminiscent of the old time penmen and their doings, by that sterling and lovable business school man, W. H. Patrick, of York, Pa. Within a week, he, him- self, was called away to join the goodly company whose worth and works be had so fittingly described.

A little later on, G. C. Cannon, of Cannon's Business College, Law- rence, Mass., and Le Doit Kimball, of the Lowell Commercial School, Lowell. Mass., were also called. Both oi these men were landmarks in the hi-tory of commercial education in Northern Massachusetts, both were clean and successful school men. and both were genial and gentle souls who are fondly remembered by hosts of friends.

Another who will be deeply

'y/ic^u&nd^&duta&r &

mourned, is A. K. Merrill, of Thorn- tun Academy, Saco, Me. In him our penmen lose not only a tried and true friend, hut a famous and brilliant ex- ponent of their art. Mr. Merrill had been long associated with penman- ship teaching in New England, and not long before his death, had been President of the New England Pen- man-hip Supervisors Association.

F. B. Hess, for many years, teacher of bookkeeping in the Heffley School of Brooklyn, N. Y., is another genial friend who will meet with us no more. \ modest quiet worker he was, who was best loved and most deeply mourned by those who best knew him.

The older ones among us will re- call that for many, many years, no commercial school men's convention was complete, unless divers black- boards of the assembly rooms were decorated with the marvelously beau- tiful and chastely elegant scroll-work lovingly put there by the cunning band of A. H. Hinman of Worcester, Mass. The hand of this artist and idealist is still forever, and how we of the older generation miss him! There was something almost mystical in Hinman's love of the beautiful in penmanship. He was a true follower of the elder Spencer, and one of the last of the exponents of that school. \ innng the familiar spirits who have foregathered with us for a gen- eration, the latest to be taken away is our dear old friend, T. J. Risinger, of Utica, N. Y. His loss comes with a sudden shock, as he passed away, hardly a week ago. He early won his spurs as a successful commercial teacher, then, just twenty-five years ago, established the Utica School of Commerce, which he developed into one of the best and most elegantly equipped small schools in the coun- try. Like most of the old time school men, he was devoted to penmanship as an ornamental as well as a useful art, and was himself, a no mean ex- ponent of its beauties. It is indeed sad to know that dear smiling, sunny- hearted Mr. Risinger shall be with us no mure.

And now we come to name a loss that for many reason-., seems most tragic of all. It is sad enough for us to part with men who are called from us in the fulness of years and with their life-tasks well accomplished. But what are we to feel when a friend, a comrade, a fellow worker is suddenly struck down at the very zenith of a splendid life. What one of us who did not feel pain to our \ i i\ heart's core when the swift news came only the other day, it seems, that Charles Paxton Zaner had sud- denly dropped out of life as a star that falls from the sky?

In this tribute, necessarily brief and Formal, it were better not to essay any poor attempt to put into words what emotions we must all share at the sudden passing of this rare soul, lie is gone, and it is for us to en- dure, and to profit as we may through his noble and beautiful and fruitful life, and to find some assuagement of

its tragedy in the great compensating law: "The good that men do lives alter them."

For the rest, it is left to us only to offer our poor but deep and heart- felt sympathy, to the grief-stricken families of these, our friends who are gone, and to voice our hope that they may draw from the bosom of Divine L ove a consolation that no human sympathy can yield.

Work of the The election of

Business Meeting officers for the E. C. T. A. has always been effected through the agency of a nominating committee. The report of this committee, which was unanimously adopted, is as follows:

President, P. S. Spangler, Propri- etor of Duff's College, Pittsburgh, Pa.

Vice President, Carlos B. Ellis, Principal of the High School of Com- merce, Springfield, Mass.

Treasurer, L. B. Mathias, Bridge- port, Conn. High School.

Secretary, D. A. McMillan, Central High School, Newark, N. J.

President-elect Spangler 'was es- corted to the platform and made a happy little speech in his usual vig- orous style.

The next meeting place will be Philadelphia.

A Committee on Resolutions, headed by Mr. S. C. Williams, of Rochester. X. Y., made a report that was adopted without division.

And so passed into history this most successful and inspiring meet- ing. Its important accomplishments are worthy of a better report than is comprised in this hasty sketch. Pos- sibly, one will be forthcoming in ac- cordance with the wise suggestion of President Healey.

I find I have overlooked mention of the very attractive and complete facilities afforded the book men for displaying their wares. These in- cluded ample space in three large and well-lighted rooms on the ground Poor. Some fifteen or twenty linns had displays and these made a popu- lar feature of the meeting.

Also, on Thursday evening, there was a delightful dancing party for all members at the Hotel Kimball. Being neither limber nor graceful enough at my time of life for such frivolity, I did not go. But L. A. Wilson and Jimmy Baker who are 1" th experts at this form of dissipa- tion, tell me that I missed the time of my life. Maybe I did.

THE TEACHING OF BOOK- KEEPING, ETC.

(Continued from page 22)

recorded on the debit side? A. Purchases.

I. What kind are recorded on the credit?

A. Sales.

I. Suppose we keep the Merchan- dise account according to your rule, for assets, on which side shall we re- cord purchases?

A. On the debit side.

I. Suppose we keep the account according to your rule for profit ac- counts, on which side will purchases be entered?

A. On the debit side.

I. In recording merchandise does it matter whether we use the rule for assets or the one for profits?

A. It does not.

I. Perhaps you wonder why we bother with the profit account rule. Later we shall need it because we shall meet with some profit accounts which cannot be handled according to the asset rule.

Assignment Three short sets of cash purchases and sales, a very few of each, to be recorded in three Merchandise ac- counts. Number them 1, 2, and li, or give them names of different supposed proprietors.

Summary

What kind of account is Merchan- dise? (A profit account.)

What is the rule?

How are purchases recorded?

How are sales recorded?

Say nothing about the balance of the account; this involves the subject of merchandise or gross profit or loss, which in turn brings in the subject of inventory. These can be attacked later. The student has had enough in this lesson for one day's digestion.

The next lesson will separate the Merchandise account into the Pur- chases and Sales accounts.

THE BENEFIT OF THE PRI- VATE TEACHERS' AGENCY.

(Continued from page 20)

secure through some sort of civil ser- vice arrangement or else depended upon his party's success and his ef- forts to help achieve that success. In either case, there would be danger of his rendering service more or less perfunctory. There probably would not be in this system any one to check up results of the agency official's work. Also, it would be hard to check his results because of the diversity of distribution of teachers placed by him and the very intangible phases of the matter before mentioned would make it difficult. The teacher would not report that he had failed to make good and the employer would likely just decide to have nothing more to do with the agency, and thus ineffi- ciency and useless expense' would continue to exist. It is hard enough to get efficient oversight of Govern- ment officials where the results of their work are tangible and easy to check. Let us hope that the good work that private agencies are now doing may not be interrupted. They have made a place for themselves by hard work; the men who have built them up by private enterprise deserve the fruits of their labors; further, it is a pretty safe assumption that any institution of this kind which has grown through competition is justified in its existence.

^ ,y/u *y3t*J//i&iJ C'dtua6r %

PEOPLE WORTH KNOWING ABOUT

Stories from Recent Real Life By CHARLES T. CRAGIN

Hohoke, Mass.

A D'ARTAGNAN OF THE NAVY

A newspaper item of recent date: "The Gushing came tearing in out of the ocean mist, black smoke pouring from her funnels, and a bone in her teeth, in advance of the great fleet of dreadnoughts, s u p e r-dreadnoughts, and destroyers com- ing home from over- seas."

The Cushing is a destroyer of the United States Navy, 1 (isr. tons burden, built in the year 1913 at a cost of $854,500, and her speed rating is 29 knots an hour, a little over thirty miles. You see the Cushing is rather a fast boat, but -lit- is nothing but a lobster in compar- ison with the man for whom she was named, William Barker Lushing, the most reckless dare-devil that ever wore a lieutenants shoulder straps in the service of Uncle Sam's Navy.

Cushing was a Wisconsin boy, bum in 1842, and he was twenty years old when the war broke out. When he was eleven years old he got a posi- tion as page in the House of Repre- sentatives and at fifteen was ap- pointed a cadet at the United States Naval Academy at Annapolis. He re- signed when the war broke out and volunteered in the navy where he was made a master's mate and for four years the records of the Navy Department at Washington were filled with a record of the dazzling exploits of this D'Artagnan of the service, culminating in the most startling exploit ever carried off by an officer of the American Xavy. Paul Jones on the "Bon Homme Richard," with his own hand grap- pling the ships together and fighting with the marines, Decateur, going in a row-boat into the pirate harbor of Algiers, and burning the captured Philadelphia under her captors: Hob- -.iii -teering the Merrimac into the narrow harbor of Santiago, under gun fire, and blowing her up, were heroes of the reckless type, but the torpedo- ing of the Rebel Ram, Albemarle at Plymouth dock on the Roanoake river by this Wisconsin boy lieuten- ant i >f twenty-three, is the most reck- less performance I have ever heard of, and I have heard of quite a good many.

I am going to tell you about it this month, for the navy is very much in the limelight just now, and we bear stories of heroic actions on land and sea. and under the sea, and in the air, all of which go to show that heroic blood flows in the men of all the races of the whole world, but

this long haired, lantern jawed, In- dian-like youth from Wisconsin stands at the top. Admiral Farra- gut, the most brilliant naval officer of the War of the Rebellion, told General Grant Wilson, the historian, that he deemed this exploit the most dauntless naval deed ever performed by any officer of the American Xavy. "The Albemarle" was the most powerful of the Rebel ironclads and she had successfully encountered a strong fleet of Federal gun-boats and fought them for several hours with- out being damaged. There was no- thing in the Northern Squadron cap- able of meeting her successfully, and Cushing volunteered to destroy the Ubemarle.

"The Albemarle." as I have already -aid. was an ironclad of great strength. She had already defeated the wdiole Federal fleet, sunk the "Southfield," exploded the boiler of the "Sassacus," and fought nine gun- boat- at once without damage to her- self. She had farced the surrender of a brigade of infantry because they couldn't get supplies from the sea. and the abandonment of the whole region of the Roanoke by the Federal forces, for the government had no ironclad- capable of crossing the Hat- teras Bar, and encountering her. The Albemarle's presence there, made all military operations impossible and Admiral Lee in command of the fleet was helpless. And then, one morning, up bobbed this lean, long Wisconsin lieutenant with a request to see the Admiral, and he said, "Admiral, I have got a plan to de- stroy the Albemarle, and if you ap- > rove of it, and give me a couple of launches to do it with, I will put her out of business, or I will get out ..I business myself, probably both." An ordinary boy of twenty-two or three, going up to an Admiral would have received scant attention, if he didn't get sent to the "brig" for im- pertinence, but this young dare-devil had already made people sit up and take notice, both in the fleet and in the Navy Department at Washington, and so Admiral Lee gave careful con- sideration to the two plans he had prepared for carrying out his enter- prise and ended by approving one of them and sending Cushing to Washington to lay it before the Sec- retary of the Xavy. Mr. Wells' bushy white hair stood up straight when he heard what this boy pro- posed to do: he said, "Why my boy, you cannot do it, and you will be killed, anyway!" "Well." said Cush- ing, "I have got to die but once, and 1 have a hunch that I can do it. and come out whole. But that don't matter." Mr. Wells finally told him to go ahead and he took the first train to Xew York where he bought two open naptha launches, each about thirtv feet long, each fitted with a small powerful engine with a screw propeller and each carrying a how- itzer or small cannon, and each pro- vided at the bow with a long boom that swung on a hinge which could

be raised or lowered at will, and which was to have a torpedo hitched to the end of it. These boats he took down to the Chesapeake Bay, one of them being lost on the way and the other reached Roanoke Sound at last, through cuts and creeks and overland with great toil .ii"l trouble.

Planning for the Attack.

At la-t he reached the fleet with his queer little craft, and on the deck of his ship he told the men of the enterprise he had in mind, and asked for h\e volunteers, assuring them that they must not expect, nor even hope, to return, for death was almost certain. Every mother's son of the sailors volunteered to go, for that young fellow had such a reputation in the navy and especially on his own ship, that the ship's crew would have volunteered to follow him "into the jaws of death, into the mouth of Hell." if he had called them, and so tne launch with six men on board set out on her reckless adventure headed up the Roanoke where eight mile- away the Albemarle lay moored at the Plymouth Dock. Both banks of the river were lined with batteries, and held by several thousand sol- diers, while at some distance up the river a fragment of the wreck of the "Southfield," sunk by the Albemarle, stuck up out of the water and was

.ruined by a picket guard whose first duty it was to throw up a rocket at any sign of attack, for rumors of the intended endeavor had already reached the Plymouth authorities, and they were all ready to give a warm reception to any surprise party that undertook to make an evening call. Rut they didn't know Cushing. A cyclone, a rifle bullet, or chain- lightning was slow compared with that long haired Wisconsin hoy. when he got into action.

The Attempt. The attempt on the Albemarle had been carefully planned. There were six completely desperate men com- prising the crew of the thirty foot launch. Its powerful little engine could send it at a high rate of speed up the- ri\er. It- howitzer was heav- ily charged with grape-shot or can- ister as it was called in those days, we call it shrapnel now. The jointed boom at the bow of the boat had a small, but powerful torpedo attached to the end of it. This torpedo wa- in.thing like the great Whitehead torpedoes of the present war. which, with a motor attachment, swims' sev- eral miles through the water and strike a blow deadly enough to sink a great ship like the Lusitania. It was more like the bombs that have been used by the anarchists of the present time to liven up the Pierpont Morgan residence or the Chicago Courthouse; amply powerful enough to blow a hole through the side of the Albemarle below her water line. It would have made no impression on the armor plate, above the water- line.

J* y/U'jtisiJS/uJJ&i/uia/tr*

Slowly, running under reduced in tlie early gray of the mom- ilt the Roam ike River was shrouded in fog, the launch crept over the eight miles of till it neared the dock of Plymouth, where the Albemarle lay at anchor. i in , stole successfully past the bat- teries which lined the river banks, past the wreck of the "Southfield," its picket-guard, and so great was the silence that Cushing i

d his original plan ami decided

to go "ii shore; steal down through

e I rted streets of 1 * 1 > mouth to

arf; surprise the watchmen on

li.emarle there were only a

-capture the great

-rlf. and steer her down past

the batteries, a prisoner. It was a

me, but he was fully cap-

ii trying it. if he had not just

at that moment been discovered from

the shore.

Alarm Guns, Bells and Bonfires. In a moment the alarm was given, guns banged away from the batteries, bells rang in Plymouth, lights sprang up on the black deck of the Albemarle and men were seen rushing to the great riflle-gun on the deck of that ship. From a near-by point of land intting but into the harbor, a great was lighted, and in an instant tl e whole scene was as bright as day, in the glare of this blazing pile. And then, for the first time, Cushing saw that the big Rebel ram was protected by .< boom of logs chained ti

o npletely shutting it off from on the river side. This would

stopped anybody but Cushing. but when that human cyclone got going, it took more than a boom of

o hold him back. He signalled the engineer to turn the boat and the i - thought lie was trying to escape as the launch turned tail and proceeded swiftly down the river. But only for a few hundred feet, just distance enough to enable it to make a turn and get up speed to drive "full steam ahead" against the logs of the loon Attaching the torpedo, lie gave the signal, "Full speed ahead!"

Hiding high in the bows of the boat he drove her "full tilt" over the log boom, into the enclosed space where lay the Albemarle. Her great bl; cl hulk loomed over the little launch as it tore its way over the

log 1 l into the space from which

there was no escape. With his own hand he lowered the jointed boom until the torpedo was under the water; with his own hand he launched the load of canister from the how- itzer: with his own hand he pulled the string that fired the torpedo; and shouting to his men: "Everybody save himself!" he threw off his hat and coat, and plunged over the side into the water just as a charge of shot from the rifle gun tore the launch to fragments and the mufflel explosion of the torpedo under the water ripped a great gash in the side of the Albemarle that completely d the most powerful armorclad of the Confederate navy.

After the Smash.

: Ine of the crew of the launch had been shot dead beside Cushing. The other five were in the water. Three

i picked up and taken pris-

oner, but Cushing dove and swam for a long distance, finally coming up outside the log boom not far from

oi-e on which there was a Con- federate redoubt or fort. A sentry paced the walls a"d his dim form was the first thing that greeted the sight of Cushing as his head came to the surface, and he paddled softly and slowly towards the shore to make

ape if possible into the swamps around the redoubt. He had nearly

ded in reaching the shore when he encountered one of his men ;ling in the w-ater, evidently wounded. One of the things that made Cushing the hero he was to all the men of the navy, was the fact that he never deserted a comrade, and he stopped and caught this man by the collar and tried to pull him ashore, but with a last gasp the man died in his arms and sank like a tone to the muddy bottom of the ri\er where I suppose his bones still lie. The young lieutenant succeeded finally in crawling into the canebreak along the river bank and from thence he managed to creep slowly inland till he was past the redoubt. He found a sheltered spot close to the path lo which soldiers came and went to and from the redoubt. Soon all the river and shore bank was alive with men searching for the two pos- sibly escaped men of the launch.

of them passed so near the youth as lie lay there so plastered with mud that he looked like the ground itself, that he could almost touch them. Finally the search died down, for three of the crew of the launch had been picked up out of the water by boats from the shore and ere prisoners, one dead man was found and they concluded that the other two had been drowned or killed and were at the bottom of the river. \loii toward the middle of the day, Cushing encountered an old negro, and with a piece of money that he happened to have in his trousers he hired this negro to . i to Plymouth and find out wheather he been successful in destroying the Albemarle. It was a desperate chance foi he knew that the negro might be- tray him, but if he had not succeeded he didn't care wheather he got back to the fleet or not, and he took a chance, and late in the afternoon "Old Black Joe" came back with word that his at- tempt had been entirely successful, and that the great Rebel ram would never float again, and then, this youth, with more lives than a cat, decided that he would get back and report on shipboard and commenced the desper- ati attempt of returning to the fleet througt eight miles of hostile swamp and river. All night long, he crept

la-t, thirty-six hours without food or I drink, except the muddy water of the I ;wamp, he came to a little stream llowing through the swamp which he | knew would bring him to the Roa- noke River. Just across this little creek, with current so slow you could scarcely tell which way it ran, was a small detachment of Confederate soE diers gathered around a camp-fire where they were cooking their sup- per. Tied to a gnarled root sticking out of the water was a small flat- bottomed boat, with a single paddle. Cautiously, the fugitive lowered him self into the water of the creek, which was black, muddy and deep. His nose just sticking out of the water. lie reached the little boat on the other side anil noiselessly unhitched tic painter which tied the boat to the root. A cautious inspection showed him that the soldiers were busy with their supper and he swam away towing the boat after him til! he got it around a bend in the creefc then he climbed mi hoard and paddled with all his power for the Roanoke. It was almost morning when his frail craft found it- way into the Roanoke not far from the entrance to tne Bay. A heavv swell or any kind of breeze would have promptly capsized the cockled-shell craft, almost halt full of water from its leaky sides, hut hardly a breath of air stirred and the water was as calm as a millpond. The east was just turning a faint pink showing the approach of day. when a sentinel marine on the flag- ship detected something floating on tlie surface of the water. He thought it was an infernal machine drifting down to destroy the ship and promptly fired his gun, and the drums beat the alarm, the crew- tumbled to quarters and the gun crew sighted ready to fire. But a sight through, an officer's spy-glass disclosed a little flat-bottomed boat with a man lying unconscious in it and drifting -lowly down with tin- current. \ boat immediately put off and they found in the bottom of tlie boat, stained with mud and blood, haggard, un- kept, and barely conscious, the idq! of the fleet, William Barker Cu-hing. A moment later a rocket shot up from tlie deck of the flagship, telling the rest of the fleet that Cushinu had succeeded in his sensational attempt and that the Albemarle was no more. Guns were fired, hands played, and sailors cheered themselves hoarse at the welcome news. It was a day of great rejoicing and another was added to the already numerous laurels of Lieutenant Cushing on the records of the \'a\ \ at Washington,

A Happy Reunion.

A year or more later Cushing was at a hotel in Washington and on the register he saw the names of three men who had been with him on the launch tlie night they sank the Albe- marle. They had just been released

on 1m- stealthy way by the light of from the Rebel prison pen at Ander- tars and when" day break came sonville. lie at once rushed to their

he bid in a ditch until the shadows room: he had supposed them dead.

of evening were again falling. At He had thrown ''is c >at int.. the

MJ6$utin<M'&&uxitir &

water when he leaped for life just before the launch was blown to pieces and on this coat was a medal which he prized. One of these skeletons from Andersonville took that medal out of his pocket, another man took from his pocket the buttons of Cush- ing's coat, and a third took from his pocket the shoulder straps from that coat. They had secured them when they were taken prisoner, from the coat, fished out of the water, and all through the long year of hell while they were starving in Andersonville they had kept these relics of what they supposed was of their dead com- mander, and now gave them back to him.

At the close of the Civil War, young dishing, then only twenty-two years old, had the rank of Lieutenant- Commander of the regular Navy. He also had the engrossed thanks of the United States Congress and the Navy Department in his possession, voted him in recognition of his magnificent exploit which I have described. He had in addition scores of testimonials, medals, and letters of commendation from generals of divisions, admirals. Union Leagues, and corporate bodies all over the country.

No life of Cushing has ever been written that I know of. His only history is found in fragmental rec- ords in the archives of the American Navy. After the destruction of the Albemarle, the squadron soon cap- tured Plymouth and the surrounding country. Only one of those on the launch with Cushing escaped. \ll the others were either drowned, killed or captured. In speaking of his ex- ploit he said to General Wilson, the historian, that he knew the chances were ten to one against him escap- ing with his life, but Cushing didn't know what fear was and he said as

he was setting out to destroy the Ironclad, speaking to his brother of- ficers, "It's either another stripe or a coffin." He had as many lives a-* a cat, for more than nine times he went into the jaws of death and came out unscathed. Five times he was officially complimented by the Sec- retary of the Navy for heroic acts. For the affair of the Albemarle, he received the engrossed thanks of Congress, the youngest American ever so complimented and was pro- moted to the rank of Lieutenant Commander. He was only twenty- two when he destroyed the rebel, "Ironclad," single-handed almost. But this was not his last exploit.

At Fort Fisher, under constant heavy fire from the fort, Cushing buoyed the channel in a small skiff, continuing to work for six hours under constant fire from the fort to mark the way for the attacking ves- sels. In the final assault, he led a force of sailors and marines, from the "Monticello," in the attack from the sea under unceasing fire at short range, which cut down many of his men. With the remnant, he crossed a hundred yards of sand, rallied his forces and did such gallant aid to the troops, that before midnight, the fort surrendered.

Closing Days.

After the war was over, Cushing served on the Pacific and Atlantic squadrons, and in 1872, he was ad- vanced to the rank of Commander, being the youngest officer of that rank in the American Navy. But Cushing, like Paul Jones, had burned the candle at both ends and in the middle. His health broke down and he was allowed a leave of absence to recover his shattered nerves. But his system was completely undermined

by the exposure and reckless enter- prise of Civil War days. He died of brain fever, in Washington, December IT. ls?4, at the early age of thirty- two.

D'Artagnan is the most dashing of all Dumas' heroes. If you haven't read the great novel, "The Three Musketeers," get it. He was always hunting for trouble and always find- ing it and fighting gallantly through. This young man from W isconsin, the D'Artagnan of the navy, was a fit follower of Paul Jones whose story I told you last month.

Frank H. Arnold, Principle of the Lewis and Clark Evening School and supervisor of writing in the grade schools, Spokane, Wash., will give a course of instruction in penmanship for teachers and writing supervisors in the summer course at Washington State College, Pullman, Wash. The president of that institution. Dr. E. A. Holland, secured Mr. Arnold's ser- vices for the summer course. Mr. Ar- nold is making a wide reputation as a teacher of writing.

H. K. Durkes recently purchased from C. B. William^ the Huntington Busi- ness University, Huntington, Ind. Mr. Durkes was a student in the Zanerian College some years ago and has since been engaged in teaching penmanship and commercial branches. The B. E. wishes the H. B. U. much success un- der the new management.

Tom Sawyier, A. B., the well-known penman, will have charge of the De- partment of Handwriting Pedagogy and Practice in the Ohio University

at Athens during the summer term.

yfOl&~2rrfLy

By J. M. Cox. Clovis Union High School, Clovis, Calif.

laifaat&r* &

PENMANSHIP SUPERVISOR ANSWERS QUESTIONS

[Editor"s Note Previous to one of the supervisors' meetings, the grade teachers in the public schools of Newburgh, N. Y., sent the supervisor of penmanship. Miss Ethelind M. Phelps, a num- ber of questions. Her answers follow. The questions can easily be imagined. The idea is a good one, for the grade teachers cannot ask questions without becoming interested in the work, and by furnishing written answers the supervisor can give something that is probably of more value than oral answers. We hope to present more work of this charac- ter from supervisors. Editor.]

LEFT HANDEDNESS

Right and left handedness is, in the majority of cases, inherited. In a few l is a result of accident or habit. Four per cent of the people are born left handed, three per cent of these are intentionally instructed to change; and the remaining one per cent con- tinue to be left handed.

Measurements of the hands and arms of 20,000 individuals have been taken by Dr. W. F. Jones, of the Uni- versity of Dakota. He found that the length of the bones, circumference of wrist, forearm, and upper arm de- termined the "handiness of a person." If the measurements of the right arm and hand were greater than the left, in most cases the person was found to be right handed. If the measure- ments of the left arm and hand proved to be greater than the right, the per- son was found to be left handed. The arm and hand that has the greater measurement is stronger and more skillful, and consequently, is the hand that is more often used.

As a right handed art, handwriting is directed away from the body, i. e., from left to right. In teaching a left handed writer to write left handed, he is taught to write toward the body, the direction of movement being con- trary to that of a right handed writer. Since writing of this kind cannot be easily read, we must teach the child to write a right handed method.

The question arises whether or not it is best to force a right handed art upon a left handed child. To this question no agreement has yet been made between educators and penmen. Penmen have given much time to the question, and believe it is best to change where it is possible.

Before urging a child to change from left to right handed writing, it first must l>e determined whether or not it is best for the individual child in mind to change. Would it be bet- ter with the left hand to reform and improve his writing, or would it be better to have the child train tin- right hand? The following will help solve the problem:

I. If the writing with the left hand . is poor, performed with the cramping of hands and fingers, gripping of the pen, and an uncomfortable and awk-

ward position maintained, have the child use the right hand.

II. If with the left hand the child writes well, with ease, and sits in a good position, allow him to continue to use the left hand.

III. If the child persits in using the left hand after efforts to have him change have failed, measure the length of both arms, wrists and hands, and urge the child to use the hand showing the greater measurements.

If the child is changed from a left t oa right handed writer, considerable board work should be given to train and strengthen the right hand and arm. The work must be observed of- ten to see that it is performed in a right handed manner.

Left handed pupils should be seated farthest from the light. If seated too near the window, the light falling up- on the desk and paper will cause too great a reflection.

The paper of the left handed pupil should be more to the left than to the right of the center of the desk, and so placed that the base line is diagonal to the upper left and lower right corners of the desk.

SEAT ADJUSTMENT

The seats in most of the rooms are not adjustable, but perhaps the fol- lowing helps will enable the teachers to properly seat the pupils:

Have the child sit in a seat which seems to be of the proper height. Then note the following in regard to

I. Seat. See that the seat in on a level with the under side of the knee.

II. Desk. Having the child's arm down at the side of the body with the elbow bent, see that the top of the desk is on a level with the lower side of the forearm.

BOARD WORK

It is much easier to learn to write upon the blackboard than to write upon paper because the writing upon the blackboard is larger and requires less skill to perform it. Because of a larger form, details can be noted and errors corrected in a much shorter time than the written work upon paper.

In Grades I and II board work should be given every day, and should follow seat work, except where writ- ten work upon paper is given. If written work upon paper is given, the board work should precede the seat work.

In Grades III and IV a few min- utes board work should be given twice a week, and should precede written work upon paper.

In Grades V to VIII a few minutes board work should be given once a week, and should precede the written work.

While some of the children in Grade I are at the board, the remain- der of the children should observe the work at the board and be ready to criticise. In small classes board and seat work can be carried on at the same time.

Board work and seat work can be carried on at tin- same time in Grades

II to VIII, equal attention being given

to both.

COUNTING

Counting for exercises or letters should be done softly, and at a speed that will not interfere with the accur- acy of the letter.

Short words may sometimes be counted, longer words may be spelled, or counted and spelled. Iii most eases spelling a word is the most satisfac- tory.

All letters do not have the same number of strokes, or the same kind of strokes, and, therefore, the count for each letter or word must not be the same. For example: the count for W should not be the same as for I or E. The counting or the spelling of the words "soar," "minimum," "chirograph" would not be of the same time or rhythm because the movement used in the word "soar" is detached, in "minimum" is continu- ous, and in "chirography" is .complex. The number of counts to a letter and the rate of speed for a letter de- pends upon the size of the letter, the number of strokes it contains, and the kind of strokes in the word.

Exercises or separate letters should be counted. Words should be spelled at a fair rate of speed. Sentences at the first writing may be written by spelling each word. Later, repeating the word may be all that is neces- sary, and finally the sentence may be written within a designated number of seconds.

Uniform speed may be secured (1) by having the children write at the teacher's rate of counting, and (2) by having the children write a specified number of words or sentences within a given time.

AIMS OF THE GRADES

I. Grades I and II:

Eye-training of Perceptive stage.

Amis: POSITION", FORM.

Maximum amount of board prac- tice, and large free writing on paper.

GOOD general forms of letters, words, and short sentences.

II. Grades III and IV:

Muscle training stage. Aims: POSITION, MOVEMENT. Forms: Plain rather than precise. Speed: Easy and rhythmic.

III. Grades V and VI:

Form and movement stage. Aims: FORM. MOVEMENT. Emphasis upon details in form.

Grades VII and VIII:

Review and Reconstructive stage.

Aims: Good Writing.

Weak points made strong and er- rors corrected.

Improvement in quality, application of writing, individualism in hand- writing, and speed.

Mr. and Mrs. Hans Johnson an- nounce the marriage of their daugh- ter, Elsie May, to Mr. John Addison Stryker on Thursday, the 24th of Aprile, 1913, North Platte, Nebraska.

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(wwiImi

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LEGIBILITY

By C. P. ZANER

(Continued from May)

RETRACES AND LOOPS

Their Relation to Speed and

Legibility

In order to represent the twenty- six letters, certain variations . of strokes or elements and principles or forms are necessary for facility in both writing and reading. Thus, one- half of the small letters are tall or extended in order to make them dis- tinct from the low and. wide or mini- mum letters. Portions of the extend- ed and loop letters are made up from the minimum letters, such as the i in t: the a in d, g and q; the v in b, h and y; etc.

The t, d and p group is distinguish- able from the loop group because they are generally retraced rather than looped. The practice of some in teaching a looped d and p is danger- ous because it destroys an important group and leads to a looped t.

Both the loop as in 1 or the retrace as in t are capable of rapid execution, and being taller than the minimum letters, they are easily recognized.

The loop letters, which includes those below the line, j, y,.z, g, q and f, require more forward and backward motion than the minimum letters, but their strokes run in much the same general direction as those of the mini- mum letters, which makes them sub- ject to the same law of motion. The looped part of the letters, as well as the retraced part, requires a modified direction and movement, much the same as in the capital letters.

The exact height of the extended and loop letters is of minor conse- quence so long as they are distin- guishable at a glance from the mini- mum letters and yet not so long as to interfere with the writing on the line above or below.

The retraced form of t, d and p are not only plainer, but they provide an option in pen lifting which the looped forms do not give.

N. C. T. F. CONVENTION BALL STARTS ROLLING

Hundreds of commercial teachers from coast to coast who missed the annual Convention of the Xational Commercial Teachers' Federation last year because of postponement on ac- count of the war, will be happy to know that the machinery for the big- gest and best Convention the Feder- ation has ever had in already in mo- tion.

President Reed and every member of the Executive Committee, together with Secretary Otis L. Trenary, o Kenosha, Wisconsin, met in Chicago a few days ago and made arrange- ments for beginning a campaign for a big attendance. Already two hundred members have enrolled and paid their dues. Exhibition space in being ap- plied for and advertising space in the program is already at a premium.

If you want to knock, boost, give directions, or simply want to become a member of the liveliest Association of teachers that exists, get in touch with President James C Reed. White- water, Wisconsin, or General Secre- tary < )tis L. Trenary, Kenosha, Wis- consin.

F. J. Kirker, Director of Business Training in the Kansas City Poly- technic Institute, Kansas City. Mo., is to have charge of a class in penman- ship at the University of California, Berkeley, during the summer school. which lasts from June 30th to August 6th. His class is to be composed of persons who can already write a good hand, but who have had no teaching experience. Mr. Kirker's work will, therefore, consist of drilling in meth- ods and in inspecting the work in the practice department as they undertake to teach. The people of California are seeing to it that the pupils of that state are given the best possible op- portunity of acquiring a practical handwriting. The work such a per- son as Mr. Kirker is capable of doing will surely manifest itself in due course of time.

STATEMENT OF THE OWNERSHIP,

MA.\AL,t.M£XI, CIKll LAliUA, LTC.

Required by the

Act of Congress of Aucust 24. 1912

Of Business Educator Teachers' Professional Edition, puhlished Monthly at ColumLus, Ohio. for April, 1919.

State of Ohio I .

County of iranklin I '

Before me, a Notary Public in and for the state and county aforesaid, personally ap- peared E. W. B loser, who, having been duly sworn according to law, deposes and says that he is the Business Manager of the Business Educator, and that the following is, to the best of his knowledge and belief, a true state- ment of the ownership, management (and if a daily paper, the circulation), etc., of the aforesaid publication for the date shown in the above caption, required by the act of August 24, 1912, embodied in section 443, Postal Laws and Regulations, printed on the reverse of this form, to wit :

1. That the names and address of the pub- lisher, editor, managing editor, and business managers are:

Name of Post-Office Address

Publisher, Zaner & Bloser Columbus, O.

Editor, C. P. Zaner Columbus, O.

Managing Editor, E. VV. Bloser, Columbus, O. Business Manager, E. W. Bloser,

Columbus, O.

2. That the owners are: (Give names and addresses of individual owners, or, if a cor- poration, give its name and the names and addresses of stockholders owning or holding 1 per cent or more of the total amount of ,tock.)

E. W. Bloser, Columbus, O.

3. That the known bondholders, mort- gagees, and other security holders owning or holding 1 per cent or more of total amount of bonds, mortgages, or other securities are: (If there are none, so state.)

None.

4. That the two paragraphs next above, giving the names of the owners, stockholders, and security holders, if any, contain not only the list of stockholders and security holders as they appear upon the books of the com- pany but also, in cases where the stockholder or security holder appears upon the books of the company as trustee or in any other judi- ciary relation, the name of the person or cor- poration for whom such trustee is acting, is given ; also that the said two paragraphs con- tain statements embracing affiant's full knowl- edge and belief as to the circumstances and conditions under which stockholders and se- curity holders who did not appear upon the books of the company as trustees, hold stock and securities in a capacity other than that of a bona fide owner ; and this affiant has no reason to believe that any other person, asso- ciation, or corporation has any interest direct or indirect in the said stock, bonds, or other securities than as so stated by him.

5. That the average number of copies of each issue of this publication sold or distri- buted, through the mails or otherwise, to paid subscribers during the six months pre- ceding the date shown above is (This infor- mation is required from daily publications only.)

E. W. BLOSER,

General Manager.

Sworn to and subscribed before me this 26th .lay of March, 1919.

EARL A. LUPFER, (Seal) Notary Public.

(My commission expires Jan. 17, 1920.)

A skillful signature by A. W. Dakin. Syracuse. N. Y.

H. A. Henry, of the Detroit. Mich., Business University, who has been on duty in the Headquarters Staff at Camp Custer, Mich., has received his discharge and is ready to again take up his duties as a commercial teacher.

is ■S/u'JtitM/wJj&utt'a/c?"

d Engraved by M. Montague, Chicago

(Designing s unfa iMmninathtg (Diplomas ^ Certificates (ettereTi (Siesnlntinns 3tluttaes ^ (£hmtes

POLICY WRITER WANTED

by Life Insurance Company to accept position at once. Fine place to work. Must have good references. Apply by letter, with sam- ples of work.

State Mutual Life Assurance Company,

340 Main St. WORCESTER. MASS.

Byrne Practical Touch Typewriting

Fourteen years' success in some of Amer- ica's largest schools. Contains new features making possible more accuracy and speed. By the use of our Key Board Practice Chart less typewriters are required. The text is positively a time saver and result getter. Examination copy, post paid, thirty cents.

Byrne Practical Dictation Book. Twenty-five thousand in use. Examination copv thirty-five centi*.

The Byrne Simplified Shorthand, Over thirty thousand in use. Examination copy, po&t paid, fifty

Byrne Combii

Shorthand. Wr

n'nation copy, fifty

FOR SALE

A good first-class Business College in of 20,000, together with a large int< and farming population. Big territ draw from. School established nine Well and favorably known and locate the most progressive state in the (Oklahoma). This is a great chance

Desires to Purchase Business School

An experienced school man desires to pur- chase for cash, a fairly large Business School in a city of 3».000 population or larger. Ad- dress, M. G„ care Business Educator, Columbus, Ohio.

few

Ha

to

.the

will talk. A $10,000 school, adford White, Arlington, Kai

■pOR SALE A shorthand school, es- -*■ tablished seventeen years, thorough- ly equipped, in a live city of Michigan. Equipment inventories $4,000. Location ideal. Gross receipts last year $4,500. A fine chance for two live, experienced school men. Address "Michigan", care Bus- iness Educator, Columbus, Ohio.

ially adapted for Class or individual instruction. Fine for study at home plan, rourse to teachers. Send for free examination copy. The W. H. Stau'zenberger Pub. Co., S 36 Winfield Road, Toledo, Ohio

GREAT SHORTAGE WESTERN RURAL TEACHERS

Needed as Never Before. Write immediately for Free Circular. Rural Dept. - NORTHWESTERN TEACHERS' AGENCY - - Boise, Idaho

The Commercial Teachers' Opportunity

THIS country is interested, as never before, in the promotion of commercial education. The demand for commercial teachers is more urgent and more widespread than at any previous time. The opportunities for commercial teachers, who have the qualil"icat inns, are attract- ing many teachers who have not heretofore hern interested. Why rot you?

Get our -fummer school teachers" bulletin and schedule. It will surprise you to learn how much training we can give you in one summer. ROCHESTER BUSINESS INSTITUTE, Rochester, N. Y.

ijn)tW!ff^TOftfimiui4M'jiiiuamujiM,.ii..iJAiM.ii.i.i.j.ij.mii.utiJi.iii.r.iMj«

K3fa^uA//t^A'(2'*Ju&i/£r' *§*

School Solicitor Wanted

Liberal Commissions Address H. W . care Business Educator, Columbus. Ohio

wanted:

r< al Principal. Man of 35 to 45 year* Must be capable of assuming general resident department of a rapidly ss school, and teaching I

I onunercial La* . ' iffici g, etc. Permanent connection to right man with opportunity to advance to high sal- with full particulars^ picture,

W.

Edu

Colv.mb.

TEACHER WANTED

An expert and successful teacher of Rowe bookkeeping and business penmanship.^ '1 his is a high-grade permanent position requiring a high-grade man: northern city; old established school. Give full particulars in reply. Box 1 93, care Business Educator, Columbus, Ohio.

SACRIFICE

For early cated

will .1

tha

Collet; prospe

bette ith si

x inventory price, in the middle South. Lo- is city of 10,000 ; territory aw from. Xo competition on investment ; year. Real opportunity for apital, if taken soon. Per- selling.

," care Business Educator, Columbus. Ohio.

for

AN INSTRUCTOR years1 experience

Col-

raduate of High School. Busine College. Also University training. R ceutly discharged from Army. Availabl immediately as Head of a large Comn --- cial Department or as Principal of Sch

1 to offer any indu

Address "X," Care of Business Ei Columbus, Ohio

lv

WANTED

TV/JANAGER for firstcla^s Business ■L'A College. Prefer one who can make an investment. Either man or woman. Fine opportunity for the right person. Address B. C. K., care Business Ed- ucator, Columbus, Ohio.

TEACHERS WANTED

We have openings on the Pacific Coast for a few good teachers of 20th Century Bookkeeping and Gregg Shorthand. Good salaries to those who are qualified.

Address P. O. Box 466, Santa Cruz,

TEACHER WANTED

Ma

Shorthand

Department of a small school about July to 14th. Graham-Pitman Shorthand, Touch Typewriting-, Business English and Spelling. Ideal town to live in. Enclose photo and full particulars regarding yourself in first letter. State salary expected. But little evening school during the year. Address,

W. H. EARLES, Benton Harbor, Mich.

The Pratt Teachers' Agency

70 Fifth Avenue. NEW YORK Recommends college and normal prraduateB. specialists, and other teachers to colleges and sehools.

The agency receives many calls for commer- cial teachers from public and private schools and business colleges.

WM. O. PRATT, MANAGER

Help Bring the Boys HomeWith W. S.S.

m mm\\mm\

NORTHWESTERN TEACHERS' AGENCY

For Entire West and Alaska. The Largest and BEST Agency Write immediately for free circular. BOISE. IDAHO

II DEBT Teachers' Agency

HLDCn I 25 E. Jackson Blvd., CHICAGO

34th Year. Our Booklet contains interesting chapters on Peace salaries, Pros- pects, especially for teachers of Bookkeeping, Shorthand, Writing, etc. Sent FREE.

New York, 437 Fifth Ave. Denver, Symes Building Spokane, Peyton Building

POSITIONS forTEACHERS and BUSINESS COLLEGES for Sale

We need beginning and experienced teachers to recommend. Write for our FREE literature; state qualifications briefly. If you would buy a money-making business college, write for particulars no charge.

CO-OPERATIVE INSTRUCTORS' ASSOCIATION, 41 Cole Bldg., MARION, IND

84 CALLS IN THREE DAYS!

- SALARIES $90 TO $200!

More than 450 calls for September teachers are already regis- tered with us. S4 of these calls were included in three days' mails. Our clients are closing September contracts rapidly. If you are open for engagement between now and September 1. write to us right away.

CONTINENTAL TEACHERS'

BOWLING GREEN (INC.)

AGENCY

KENTUCKY

A Man and His Wife

This is May 2. We have just placed a man and his wife in a fine Western High School at $2300, an interesting arrangement. The morning mail brings a confidential request from the Superin- tendent of a large city for nominees for the principalship of a splendid new High School of Commerce, $3000. Score- of places at $1000 to $1800. Men and women. East and West, public and private schools. May we help you?

The NATIONAL COMMERCIAL TEACHERS' AGENCY

E. E. GAYLORD. Manager

(A Specialty by a Specialist)

Prospect Hill, Beverly. Ma

Don't Guess! Know!

Some people guess, others

are coming to us for com- mercial teachers— from the East, West, North, South and we may have the opportunity of a lifetime for you.

If on our list, you will KNOW whether this bureau can help you. DON'T GUESS! Write us today.

J!

mmmm

EDUCATIONAL BUREAU

R0BT. A. GRANT. Pres.

516-518 Nicholas Bldg.

ST. LOUIS, M0.

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BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

The Traffic Field. Published by the La Salle Extension University. Chi- cago. Cloth, 292 pages. By bringing together five experts who have studied the matter from five viewpoints, a well-rounded treat- ment which should appeal to every business man is presented in this first book of its kind. No topic is more important to the business world just now, and yet no book has treated it before.

In Part One, J. W. Cobey, Traffic Manager, National Cash Register Co., clearly discusses: how to organize a traffic department; the duties of the traffic manager; the filing of tariffs and other records; tracing lost ship- ments; reducing packing costs and freight charges; errors in freight bills; auditing freight bills and transporta- tion costs; loss, damage, and over- charge claims; local transport; traffic graphs; development of trade with foreign countries; duties of the ex- port manager; foreign shipments.

In Part Two, Brunner Robeson. President, Brunner Robeson Com- pany, Chicago, discusses Associated Traffic Management.

J. P. Haynes, Traffic Commissioner, treats on the Community Traffic Management in part three.

J. H. Kane, formerly transportation rate expert, Illinois State Public Util- ity Commission, takes up the work of the Public Utility Commission Work.

In the last part. N. D. Chapin. Director, Department of Interstate Commerce, LaSalle Extension Uni- versity, presents the subject of Rail- way Traffic Management.

Business men, and especially those who are in this line of work, or those who are preparing to enter this field, will without a doubt find this book very interesting and helpful.

Scientific Office Management. Bv W. H. Leffingwell. Published by A. \V. Shaw Company, Chicago. Cloth cover, 253 pages, price $10.00, About ten years ago Mr. Leffingwell began the application to office work of the principles of the Taylor system of scientific management, including planning, analysis, time and motion study, task and bonus plans, and the like. Gradually a definite plan for ap- plying this type of management to office work was built up, and to the re-ults he obtained this work is de- voted. He points out how the Taylor system of scientific management was applied to the offices of the Curtis Publishing Co.. and Montgomery, Ward and Co.

In connection with this work a book of policies and rules are assembled for the purpose of suggesting how to

build a policy book and office manual. This manual is made up of excerpts from successful manuals in actual practice. They are taken from widely separated types of business and no attempt has been made to harmonize them, the intention being to show them exactly as they are. rather than to attempt to idealize them.

If you desire to install scientific management in your office, and use this report a- a text boook, take each one of the ideas in it and think wheth- er or not you can (directly or indi- rectly) use it in your own work

Personality, by Harry Collins Spill- man, Specialist in Commercial Edu- cation for the Federal Board of Vocational Education. Published by The Gregg Publishing Company. Cloth cover, 206 pages. Price, $1.50. The essays comprising this volume are based upon a series of addresses delivered by the author before the Xew York High Schools.

The author has sought, through the medium of the questionnaire at the end of each chapter, to give to this book a practical character. The re- sults obtained 'will depend upon the vigor of the reader or teacher in ap- plying the questionaires and in sup- plementing these with illustrations and questions drawn from personal experience.

The book has been written for all men and women who concede that the best school can give only a start in the direction of real education; that we never graduate at all but are always in a state of educational tran- sit; that man's intellectual and spirit- ual unfoldment is a matter quite apart from books; that the greatest school of all is the classroom wherein 'he finds himself both teacher and stu- dent— 'the school of self discovery and development.

The Training of a Salesman. By Wil- liam Maxwell. Vice-President, Thomas A. Edison, Inc. Published by J. B. Lippincott Company, Phila- delphia. Cloth cover. 220 pages, price $1.50.

Under four phases of the art, gain- ing attention, enlarging interest, creat- ing conviction, and closing, the author has gathered the methods by which these phases are to be executed, and illustrated them with concrete exam- ples, so that the lessons sink in the mind to stay.

He has put into practical and in- spiring form just such talks as he gives the army of salesmen who have built up the great company over which he presides. His chapter headings, such as: Sizing up a customer; Ap- proach: Overcoming a customer's in- difference; Getting the orders; Good salesmanship badly done; Why Edi- son has succeeded; are presented with such a grasp of human nature, of psy- chology, and experience, that they of- fer inspiration and suggestion to the most experienced reader and are a veritable life preserver to the begin- ner.

Bookkeeping Exercises. Part One Elementary; Part Two Advanced. l'.\ Wallace Edgar. Bartholomew. Specialist in Commercial Education, The University of the State of Xew York. Published by the Gregg Pub- lishing Company, Xew York City. Price 00c for each part. Part one brings together a number of drill and review exercises for use in the elementary bookkeeping class- es. A generous portion of the book is given to business narrative, the most effective means for reviewing the principles and technique involved in making the business record.

Part Two presents a collection of supplementary exercises for use in more advanced classes in the subject. A study of the principles underlying the bookkeeping devices, such as sub- sidiary ledgers, columnar books, and the like, as well as of the technique involved in the use made of these de- vices, constitutes a prominent feature of the work in advanced bookkeeping. Students of Bookkeeping will find these books very helpful in their en- deavor to master the principles of Bookkeeping.

Economics of Efficiency, by N. A. Briscoe. A. M.. Ph. D„ Department of Political Science, College of the City of New York. Published by The MacMillan Company, New York. Cloth cover, 385 pages, price $1.50.

The chief aim of this book is to open the eyes of business men to the underlying principles of efficiency, to emphasize the importance of these principles, and to explain their meth- ods and working in such a way that all business men will profit.

Efficiency is the watchword of fu- ture industrial progress, growth, and expansion. The business man who heeds the edicts of efficiency will be the one who will be able to produce at the least cost, and to command the markets.

The author has placed much valu- able material in this work at our dis- posal.

The Parents' and Teachers' Asso- ciation of the Ethical Culture School, Central Park West and 63rd Street, Xew York City, X. Y., publishes a very interesting magazine, "School and Home." Some of the articles treated in the winter number for 1910 are as follows: Prevocational High School Courses; The Commercial High School Courses; Industrial Arts High School Courses; Business and The Schools; The Experimental Pri- mary Classes in the Ethical Culture School.

A s w e understand, commercial teachers can secure a copy of the magazine free of charge, and we be- lieve that all would find a copy well worth writing for.

Engrossing of Diplomas

Certificates, etc.. done in first class style at moderate prices. Write for particulars.

G. H. ZIMPFER, 471 Gates St., Columbus, 0.

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The Art of

ENGR O S S ING

P. W. COSTELLO

Scranton, Pa.

RESOLUTIONS OF CONDOLENCE

In this month's contribution under the head of engrossing we present a piece of work that is memorial in charac- t e r, the recording angels on either side of the top of the de- sign helping greatly to carry out this phase of the general lay out. Strathmore bristol board was the stock used for this set of resolutions, and the entire work was done in black and white. Size of the original 22x28 inches. The society responsible for the passage of the resolutions, being an Irish organi- zation, a few bits of decoration emble- matic of that part of the world is not out of place, hence the introduc- tion into the design of the ancient harp and shamrock sprays. The cir- cular design at the top center of the work is a copy of the official emblem of the organization. Great care mjst be taken in the laying out of the bin- der effect, and the work in general is such as may not be put into a cheap set of resolutions. Much of the Utter- ing is of the time eating variety, and the engrosser ought to receive at least $200.00 for a set of resolutions similar to the one here shown.

The COSTELLO COURSE

In Engross ng by Correspondence Is no longer an experiment,

but an unqualified success.

Send postal card for particulars

P. W. COSTELLO

Engrosser and Illuminator

Odd Fellows Hall Bldg.. SCRANTON. PA.

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5TEEMED AND AIWREtTWTfl5r,rT)EEP REP :AITH AND HIS EARNESTNESS IN EVERYTHING CONNECTED WITH ' HOLY CHURCH AND HIS STERLING INTEGRITY AND PATRIOTISM AS ,Njs4MEfljCAN; CITIZEN 3F IHISH.BUJQQj. THEREFORE.

ffiwtm Itic OMlfi of our wtremcJyJrofotw mourn tftefcrf who wa$~inbean& to uffij firmans virtues- m wenj rcfahoaof fosiixc-y

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for study 2nd pract

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Mrs. Goodhue is a new commercial teacher in the Danvers, Mass., High School.

W. C. Wright, Shelby. Mont., is to have charge of the Commercial De- partment of the Teton County High School, Conrad, Mont., next year.

In September, Elizabeth Griffith, now with the Richford, Vt.. High School, will teach commercial branches in the Rockville Center, X. V., High School.

Miss Neva Denison, who has been substituting in Watertown, S. D., High School, will remain in that posi- tion during the coming year.

G. G. Hill, of Goldey College, Wil- mington, Del., is to have charge of the Commercial Teachers' Training Department of the Indiana, Pa., State Normal School during 1919-20.

John A. Crawford, for a number of years in the Merchants' & Bankers' "Business School, New York City, re- cently accepted a position with the Bryant & Stratton School. Buffalo. Mr. Crawford will be followed in New York by Air. C. C. Miller, of Strayer's Business College, Washington, D. C.

M. Greenhouse, formerly with St. John's Military Academy, Manlius, N. Y.. is substituting for the rest of this school year in the High School of Poughkeepsie, XT. Y. Mr. Greenhouse has only recently been mustered out of Service.

Miss Amy S. Glass, recently a com- mercial teacher in the Kenton, Ohio, High School, was killed a few weeks ago by an automobile. She was walk- ing and was struck by the machine which apparently was driven by a per- son under the influence of liquor and yet there are those who think tin- adoption of the recent prohibition amendment to the Federal Constitu- tion is an unjustifiable infringement and restriction of "personal liberty."

Miss Vi jla Neveaux, Minneapolis, is to be the new commercial teacher in the Blue Earth, Minn., High School next vear.

Mrs. F. D. Smith, of Spring Valley, N. V.. will teach Gregg shorthand and related work in the Plainfield. N. J., High School next fall. J. W. Rumrill, now with the Hunt- singer Business College, Hartford, Conn., is to have charge of the Com- mercial Department of the Gilbert High School, Winsted, Conn., next fall.

In September Miss Effie Ekberg. of Minneapolis, will take charge of the commercial work of the Redwood Falls. Minn., High School.

Mr. Roonan, a member of the Senior Class of the State Normal School at Salem, Mass., is teaching commercial branches for the rest of the year in the Winthrop. Mass., High School.

A. R. Beard, formerly Principal of Brown's Business College at Des Moines, Iowa, is to have charge of the commercial work of Brown's Bus- iness College, Kankakee, 111., during the coming year.

H. I. Good, this year in charge of the commercial work of the High School at Schenectady, will next year have similar responsibility in the Utica, N. Y.. Free Academy.

Learn to Write Your Name

Send me 40 cents and I will write your name on one dozen cards, each card a different style or combination. If you can get a handsomer lot of any penmen now living I will return your money. Isn't that fair?

THE BLud BIRD. This beautiful specimen of off-hand flourishing; is executed on dark blue paper, size 8x10 inches, in black, white and gold ink and I will promise that you have never seen anything of the kind so handsome before. Price 50c.

IWV INK FOUNTAIN should be used by everyo e who does broad-pen lettering. It regulates the flow of ink and pre/ents blots, giving smooth, cle

si.oo.

A. W. DAKIN. 604 West Colvin Street, Syracuse. N. Y.

Uniform Questions in Handwriting for County Teachers of the State of Ohio prepared by Tom Sawyier, Co- lumbus, Ohio:

1. Make a sketch of the top of a pupil's desk to show position of body, arms, elbows, hand, pen, paper, blot- ter, ink and book.

'Z. What should be the position of the feet, body and head?

3. How would you show pupils how to overcome the innate tendency to muscular rigidity and pen grip- ping?

i. What would you consider the best and most effective time or place for writing on the daily program?

5. What can you say of the value of counting for exercises, letter and word practice? When should count- ing be used?

6. What are the four essential fac- tors in good writing as concerns the teaching?

r. Make one line each of three movement drills for developing ease and speed.

8. Write the capitals, small letters and figures to exhibit your knowledge of formation and ease in execution.

SPECIAL OFFER!

With every one dollar order for my inks I will send free one set of ornamental capitals or one beautiful flourished bird executed with whiteand gold ink on blue paper Satin Gloss, the world's best glossy ink 4 oz. bottle. 50 cts. NONESUCH, the ink with the brown line and black shade, same price. Sample cards executed with these inks free for a two cent stamp.

A. W. DAKIN, 604 \V. Colvin St. Syracuse, N. Y

V 9<

This envelope was addressed by the masterful A. D. Taylor in 1898. It is worth study

' y/it' j&t&i/'/ieJj (^'^ura^rr' &

Mr. R. R. Reed, formerly Prin. of Brown's Business College, Muscatine, Iowa, but for the past year Superin- tendent of Schools, Elm Springs.

Summer Session

UNIVERSITY of PITTSBURGH

FOR -

Commercial Teachers

June 30 to Aug. 23, 1919

A large offering of Collegiate Courses for Commercial Teachers in Stenography, Type- writing. Business English. Accounting, Commercial Spanish, Industrial Geography, Economics. Sociology. Psychology, Voca- tional Psychology, Vocational Guidance, Methods of Teaching Penmanship and the various commercial subjects.

Over 200 courses in Education. Economics, Music, Domestic Science, Fine and Indus- trial Arts, Childhood Education, Physical Education, Clinical Psychology, and all Collegiate subjects.

Free Public Lectures and Conferences daily on current National and International Topics by well-known Authorities.

For further information address

THE REGISTRAR

Ark., is now Principal of the Commer- cial Department of the Y. M. C. A. Schools. Minneapolis, Minn. These schools are now known as the Red Triangle Schools. Mr. Reed is a skill- ful penman and a commercial teacher of experience and ability. We wish him success in his new field.

WRITTEN NAME CARDS

Order now!

. A. O'CONNELL, Penman o. 4 Le Sueur Center, Minn.

C. R. Neher, Prin. of the Piedmont Business College, Lynchburg. Ky., is securing fine results in penmanship, as shown by the specimen- recently received from him. Mr. Neher states that his students are "up in arms with penholders over their right shoulder and plenty of Zanerian Push and Pull."

University of Virginia

Summer Session 1919

The special School of Accountancy, unde tin- direction of Frederick Juchhoff, LL M., Ph. D., offers beginning and advance* courses in accountancy, economics, law and finance. For catalogue write Director of Summer Session, University Virginia.

Pe

Irite for my

> Become aGood Pen-

3 specimens and tells

how others mastered penmanship by my

method. Your name will be elegently

card if you enclose stamp.

F. W TAMBLYN, 406 Mayer Bide.. Kansas City, Mo.

From the Hoosier State

(~)NE dozen cards, lettered ornamental ^ text 50c, written 25c. Script and pen drawings for photo engraving. Specimen of penmanship free. En- close stamp.

LESLIE L. NEWBY, Penman-Engrosser,

106 Pembroke Arcade Bldg. INDIANAPOLIS. IND.

m ■-»■■» *>■, m Amateurs and II Ml e ll Professionals:

Here is a chance to obtain speci- mens for your collection from the pen of that King of Flourishers. Mr. H. S. Blanchard.

1 Masterpiece Flourish, signed $1.00

1 Set of Ornamental Capitals 25

1 Set of Business Capitals 25

1 Business Letter 25

1 Small Flourish 25

1 Dozen Beautifully Written Cards 35

Mr. E. W. Bloser says: - Ml

Blanchard is capable of turning out some marvelously fine work.

J. W. MANUEL,

522 Grant Building Los Angeles, California Blanchard & Manuel Engrossing Studio

"If a change in bookkeeping texts is considered for next year investigate the

*20th Century

Bookkeeping" during vacation. Will send a complimentary copy upon request.

SOUTH-WESTERN PUBLISHING COMPANY,

Cincinnati, Ohio

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DESIGNING &

ENGROSSING

E. L. BROWN

Rockland, Me.

DECORATIVE PEN DRAWING

Owing to too much reduction in en-

graving our design for the April num- ber the strength and character of the origi- nal pen drawing were entirely lost, there- fore it has been deemed advisable to run the design again in larger size.

The ideas embodied in this design can be adapted to scores of

^

purposes where a decorative effect is desirable.

Make a rough pencil s-ketch first, giving especial attention to balance and masses. Suggest color values. Carry your pencil drawing to that point of accuracy in detail that you may proceed with the inking, with a thorough understanding of the form and color necessary for the most sat- isfactory results.

Use Zanerian India ink, and a Gil- lott No. 170 pen for the fine lines on roses and leaves. A very coarse pen, or even a stub pen, will be better for background and the deeper tones elsewhere. The arrangement and thickness of lines used for the differ- ent color values must be carefully studied. Avoid careless and indiffer- ent work which seldom amount to much beyond a waste of time.

The lettering should be roughly "blocked in" for the spacing. The two words, "Commercial Designing." were ruled and pointed up with a common pen. Watch the spacing.

It is to your advantage to master the pen technique of this design, and we are quite sure you will appreciate the fact that this lesson has been re- peated in this number for your special benefit.

BOOK REVIEWS

Our readers are interested in books of merit, but especially in books of interest and value to commercial teachers, including books of special educational value and books on busi- ness subjects. All such books will be briefly reviewed in these columns, the object being to give sufficient description of each to enable our readers to determine its value.

The Executive and His Control of Men. By E. B. Gowan, Assistant Professor of Commerce, New York University. Published by The Mac- Millan Company, New York. Cloth cover, 350 pages, price $1.50. The author's primary aim in this book is to increase one's executive ability. Accordingly he tells how per- sonal efficiency is developed, treating of such topics as The Energizing Rate. The Increase of Power. Organi- zation, and Systematic Personal Ef- fort. The various methods by means of which the executive motivates his men are then considered.

The book treats an important sub- ject in a practical way; it makes use of the best things in modern social psychology and applies it directly to the executive. It should, therefore, be of interest to students of social psychology, as well as of business and to executives.

Cardinal Principles of Secondary Ed- ucation. Bureau of Education, Bul- letin, 1 !HS, Xo. 35. Government Printing Office. Washington, D. C. Price, 5 cents.

This is a report of the N. E. A. Commission on the Reorganization of Secondary Education, and is the re- sult of several years of work. Every High School teacher interested in a better organization of schools should read it. While commercial education

<5^&u4/n&U/&&unfir &

I i- barely mentioned, the bulletin is of I special interest to commercial teach- 1 ers, because it has been largely the I introduction of commercial subjects I that has made necessary a reorgani- J zation of secondary schools, and in I this reorganization the practical arts I are -Hire to find a larger place.

Office Management, by Lee Galloway,

Ph. D. Published 'by the Ronald Press Company. New York City. A TOO page book bound in full flex- ible leather. Price $6.00, postpaid. Dr. Galloway combines long ex- perience as a business executive with keen analytical ability. He explains clearly and concisely the principles upon which office management must be based to be truly successful. The average executive will find, with this manual as a guide, that he can go into almost any department of a business and after a thorough study and analy- sis install methods which will result in establishing the greatest possible efficiency.

The subject matter is divided into seven parts. In part one. the "Prin- ciples of Office Administration" are discussed. Under this head come the "Field of the Office Manager, Devel- opment of the Modern Office, Depart- mental and Unit Methods of Organi- zation, Analysis of Functions and Duties."

Part two is based on, Location, Layout and Equipment, i. e.. the "Se- lecfion of an Office. Leasing an Office. Layout and 11 w of. Work, Labor

Saving Devices. The Desk and the Dispatch of Work."

The principles of "Methodizing and Means of Communication," such as. "Handling Office Mail, Organization of Messenger Service. Filing Stand- ardization," are explained in detail in part three.

Part four deals with the "Control of Correspondence. Standardization of Stenographic W o r k. Stenographic output." etc.

Part five treats of the "Work of the Business Departments," in hand- ling Purchases and Stores, Traffic, Credits, Collections, Sales, Advertis- ing, Accounts.

One of the most important prob- lems that confronts the Office Man- ager today is the Training and De- velopment of Office Workers. The scientific selection of employees, fol- lowed by specialized training and promotion as soon as they show fit- ness, is pointed out as the rational way of minimizing the evil of labor turnover. Hotw this may be best ac- ocmplished is discussed in detail in part six.

In discussing the salary question, the author shows a thorough compre- hension of the difficulties to be en- countered. Methods are indicated by which different systems may be adapted to the needs of any depart- ment, and special problems of bonus- setting are analyzed and thoroughly explained.

In order that the readers may un- derstand clearlv the fundamental

principles, the author has set forth many instructive charts and diagrams, as well as maii3' useful forms and blanks for various systems and re- cords.

This book is invaluable as a refer- ence book and as a guide to the exe- cutive who must control and co- ordinate the varied departmental ac- tivities of the complex modern office. To the subordinate in any capacity win. wishes to make the best use of his opportunities and fit himself for advancement, it will be both an in- spiration and a help.

Walsh's Business Arithmetic, by John H. Walsh. Associate Superintendent of Schools of New York City. Pub- lished by The Gregg Publishing Co. Cloth cover, 490 pages. Price. Si. '.(i.

This book is of special value to those boys and girls who have taken up a commercial course and who will be required to complete the arith- metical portion by the end of the first school year.

Some of the more important chap- ters treat of the following: Business Forms, Percentage, Commercial Dis- count. Simple Interest, Numbers and Processes. Production and Consump- tion, Transportation Problems, Man- ufacturing Problems, Financing the Business, Business Measurements.

Every boy and girl, regardless of hi- or her subsequent career, will be greatly benefited by working through this book.

VICTORY

When Cartield said "A war which has no idea behind it is simply a brutality," he voiced the sentiment of Milton, that "Who overcomes by force hath overcome but half his foe."

Then, too, the "idea behind it" must be a practical idea, to justify the struggle.

THE PRACTICAL TEXT BOOK COMPANY'S Practical Books for Practical Schools are prepared with this idea in mind. The victories of peace require the most complete mental equipment, because "There is more dynamite in a practical idea than in many bombs."

Get s,,me of our books for examination, and you will recognize at once their fitness to enable you and your students to achieve success in modern business life. The catalogue and price list are free, and you cannot afford to neglect this warning while your competitors are progressive in this regard.

'We give special introductory and exchange prices. Ask for catalogue today.

THE PRACTICAL TEXT BOOK COMPANY

1739 Euclid Avenue CLEVELAND, OHIO

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V"OUR name written in Ornamcn- T 'a> style on doz. cards,20c. Agts. uttit free with order. I teach J and Penmanship by mail. Circular for stamp. BYERS, Neodesha. Kans.

ENGROSSING AND CARD WRITING

are my specialties. Were you satisfied with your last year's diplomas, and the price you paid to have them filled in? Write for samples and prices. 12 cards, plain or fancy, 25 cents.

G. D. GRiSET, 2409 Hartzell St . EVANSTON. ILL.

Rqents wanted in cucri) city

anMourn in the Wited States

to sell the most beaumul

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HIGGIN8'

ETERNALINK -ENGROSSING INK

WRITES EVERLASTINGLY BLACK

i for gen-

rfountain

£1 20c.)

The Eternal Ink i eral writing in plain ( pens (2 oz. bottle by The Engrossing Ink special writing, engrossing, etc., (2oz. bottle by mail 30c.) These inks write black from the pen point and stay black forever; proof to age, air, sunshine, chemicals and fire.

If your dealer dots not supply

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271 NINTH ST. BROOKLYN. N. V.

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very simple and effective flourish from the pen of H. S. Blanchard, of the Blanchard & Manuel Engrossing Studio, Los Angeles.

Of

OCKKCi; SHOKTHANI* tion course for advanced pupils. A rapid and thorough course for beginners. Taught by mail. Write for free leeson. SHARWELL EXPERT SCHOOL. 15 John St., Nutley. H. J.

must try to see mv written cards. A selected specimen for your scrap book FREE Send me 25 cents right now in order to be sure of your grasping this opportunity.

M. OTERO COLMENERO, BOX 486 SAN JUAN. PORTO RICO

AN ABSOLUTE FACT

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VALUABLE BOOK ON COMMERCIAL PEN LETTERING

DIPLOMAS^ CERTlflCATES,

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A great variety of beautiful stock diplomas suitable for all kinds of schools. Catalogue free. Send for full-sized samples.

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Resolutions Engrossed Diplomas Filled

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m HOWARD & BROWNED

Rockland, Maine

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"Practical Compendium of Commercial Pen Letter- ing and Designs." (1918 edition, revised and enlarged especially giaded and arranged for School use.) A com- plete instructor in the use or the Marking, Shading, Plain. Special, Border and Shadow Lettering PenB. Contains 100 pages 7^ x 10S illustrating 14S plateB of Commercial Pen Alphabets. D- signs. Show Card LayoutB, Corners, Borders, Scroll Designs, etc., with complete instructions for each This book has a beautiful front cover page printed in three colors and Gold. We guarantee this book to be exactly as repres< Prepaid. $1.00. Comp!e"

Esterbrook Pens

The biggest business unit in America, the U. S. .Government, uses them; also the majority of schools and business colleges. Designed with a knowledge of what is need- ed in a pen.

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ESTERBROOK PEN MFG. COMPANY

50-70 Cooper Street Camden, N. J.

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39

Zaner Method Writing Paper No. 10

A Good School Paper

PRICES

1 package (250 sheets) 2Hb., 8x104 45c

10 or more package lots 421c

100 or more package lots 40c

1 package ( 500 sheets) 5 lbs., 8x10.1 80c

10 or more package lots 77'c

100 or more package lots 75c

(Purchaser pays carriage charges1.

This paper is used largely in the public schools, high and commercial schools. It has long been used by such schools and is giving the very best of satisfaction.

Send for a sample sheet. Zaner & Bloser Company

Columbus, O.

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ALFRED FIELD & CO., Sole Agents 93 Chambers St. NEW YORK

Penmanship Books You Need

Zaner Method Manual 144

6x8, 112 pages, is Mr. Zaner' s latest work on practical handwriting. It is undoubtedly the most valuable, up- to-the-minute guide for teachers and students published. The copies were written freely and photoengraved, and are therefore full of life, grace and beauty. The author's skill as a business writer and his ability as a teacher are recognized by the leading penmen every- where. The instructions which go with each copy are clear and to the point, and so written as to make the work interesting. This book is being used by a large number of high schools, business colleges, normals, etc., with excellent results. Price of book, cloth cover, 50c, postpaid ; paper cover, 25c. Special prices to schools in quantities.

Gems of Flourishing

:;4vS':. 88 pages, a work devoted to the fascinating art of flourishing. It shows and tells how to make all kinds of flourishes, beginning with the simplest strokes. The instruction and most of the work is from the pen of Zaner, who has long been lecognized as the prince of flourishers. This book will fill you with a desire to do pen work and afford you many pleasant hours. Price 75c, postpaid.

Pen Art Portfolio

8^x11 is, comprising pen and pencil studies, nature sketches, portraiture, sketches from life, figure draw- ing, animal pictures, headings, initial letters, title page designs, and ideas for engrossers. It should be in every penman's library. Price $1.00, postpaid.

The Zanerian Manual of Alphabets and Engrossing

A work on modern engrossing, 854x1154, l->° pages, containing complete courses of instruction in Round- hand, Broad-pen, Penciled and Freehand Lettering, and Wash and Pen Drawing. It also presents a large number of beautiful full-page etchings and halftones ot Resolutions, Diplomas, Certificates, Title Pages and examples of pen and brush work from the engrossing masters. It probably contains more information, ideas and inspiration than anv book ever published on the subject. Price $2.00, postpaid.

Lessons in Ornamental Penmanship

5x85-5, 92 pages, takes the learner step by step from the simplest to the most complex. It covers thorough lv principles, exercises, words, sentences, verses, pages, capitals, combinations, card writing, etc. Xo other book on ornamental penmanship has been so carefully graded or so thoroughly planned for the home learner. Price $1.00, postpaid.

ZANER & BLOSER COMPANY, Penmanship Publishers, COLUMBUS, OHIO

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"An Ideal Course of Study"

Picked from THE H. M. ROWE CO.'s Publications

For Either a Public High School or a Private School

i. BOOKKEEPING— "Bookkeeping and Accountancy."

If there is sufficient time, include "Home Bookkeeping for the Thrifty."

2. ARITHMETIC— "New Essentials of Business Arithmetic."

(Or wait for the new 1920 arithmetic now in preparation.)

3. ENGLISH "Dengler's Lessons and Exercises in English."

This book is either fur commercial or stenographic courses.

4. LAW "Rowe's Commercial Law" for the average course.

"Richardson's Commercial Law" is for brief courses, and Bush's "Uniform Business Law" is for an extended course.

5. SPELLING— Walters' "One Hundred Lessons in Spelling."

6. PENMANSHIP— "Lister's Writing Lessons."

7. SHORTHAND— "Rowe Shorthand" and "Test Exercises in Rowe Shorthand."

8. SHORTHAND DICTATION— Reigner's "Dictation Course in Business Literature."

Rowe, Graham, Gregg, Isaac Pitman or Benn Pitman outlines.

9. SPEED WORK— "Booth's Progressive Dictator."

10. TYPEWRITING— "Ross' Lessons in Touch Typewriting."

Ask for knot price list and special information about the 1 k in

which you are interested.

143 Second Street , t_ S ^ Harlem Square

San Francisco, Cal. //me^ // STI/./t^ouszS&o. Baltimore, Md

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